Section 144B(6) Mandates Personal Hearing upon Assessee’s Request: Allahabad HC

Satish Kumar Bansal HUF Vs National Faceless Assessment Centre Nafac And Another (Allahabad High Court)

Section 144B requires the Assessing Officer to provide an opportunity of hearing upon issuing a show-cause notice and, if requested by the assessee, to grant a personal hearing. The court interpreted Section 144B to imply that the grant of a personal hearing is not discretionary but rather a rule to be followed in assessment proceedings.

The case at hand pertains to a challenge against an ex parte assessment order dated March 23, 2024, issued under Sectio

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