On writ the Court held that the Order passed without giving an opportunity of hearing is set aside and directed to pass the order is accordance with law. (AY. 2017-18)
Kulumepalya Lenkegowda Shivakumar v. ITO (2024)471 ITR 459 (Karn) (HC)
S. 143(3): Assessment-r Principle of natural justice-Order passed without giving an opportunity of hearing is set aside.[S. 142(1), Art.226]
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