On a writ petition contending that the assessment made under section 144B of the Income-tax Act, 1961 could be examined by the High Court without insisting upon filing of an appeal and no personal hearing was provided. The High Court directed issue notice of the writ petition and stay application and stayed the effect and operation of the assessment order in the meanwhile.
Inder Prasad Mathura Lal v. NEAC (2022) 440 ITR 73 (Raj) ( HC) Inder Prasad Mathura Lal v. NEAC (2022) 440 ITR 73 (Raj) ( HC)
S. 144B : Faceless Assessment – Contention of denial of opportunity of personal hearing requested by Assessee — Assessment order stayed.[ Art , 226 ]