Allowing the petition the Court held, that the order of reassessment without providing an opportunity of personal hearing to the assessee is not valid. (AY.2016-17)
Tadimalla Gowthami v. ITO (2025)472 ITR 150 / 171 taxmann.com 310 (Mad)(HC)
S. 147 : Reassessment-Natural justice- Opportunity of hearing- Order passed without giving an adequate opportunity of hearing is not valid. [S. 148, Art. 226]
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