One of the ground of challenge in the writ petition was the assessment order was passed without following the principle of natural justice, to wit, no personal hearing was granted. Allowing the petition the Court held that when the assessee has made a request for grant of personal hearing, the request has to be granted. Followed Piramal Enterprises Limited v. ACIT (2021) 127 taxmann.com 189/ 281 Taxman 1 (Bom)(HC) (WP No. 1639 of 2021, dt. 25-8-21) (AY. 2018-2019)
Delta Global Allied Ltd. v. ACIT (Bom.)(HC)(UR)
S. 144B : Faceless Assessment-Natural Justice-Personal hearing not given-Order was quashed and set aside-Directed to grant personal hearing. [Art. 226]