2023 (10) TMI 1467 - HC - Income Tax

Assessment u/s 144C - Primary ground of serving the draft assessment order u/s 144C(1) before passing the final order as a mandatory requirement has not been raised in the appeals - HELD THAT - Liberty to file the additional grounds to the appeals is granted. Additional grounds to be filed by 30th November 2023. Appeals to be disposed as early as possible and in any case, by 31st January 2024. Before passing any order, personal hearing shall be given to petitioners, notice whereof shall be given atleast five working days in advance. The order to be passed shall be a reasoned order dealing with all submissions of petitioners. Until 31st January 2024, no coercive steps to be taken by respondents.

Summary

The High Court of Bombay allowed the petitioners to file additional grounds to their appeals challenging the assessment order under the Income Tax Act. Personal hearing must be given to petitioners before passing any order, and no coercive steps can be taken by respondents until January 31, 2024. The petitions have been disposed of.