Allowing the petition the Court held that the assessment order had been passed without affording opportunity of hearing to assessee though assessee had sought for a personal hearing, since section 144B(7) provides for a personal hearing, impugned assessment order was set aside and matter was remanded back to Assessing Officer to pass reasoned order in accordance with law. (AY. 2018-19)
Dar Housing Ltd. v. NEAC (2022) 441 ITR 685 / 284 Taxman 55 / (Delhi)(HC)
S. 144B : Faceless Assessment-Personal hearing-Order passed without giving an opportunity of personal hearing-Order was set aside-Directed to pass reasoned order in accordance with law.[S. 143(3), 143(3A), 143(3B), 144B(7), Art. 226]