2024 (8) TMI 59 - SCH - Income Tax

Validity of assessment order based on Section 144B(6)(viii) - Denial of personal hearing by National Faceless Appeal Centre - As decided by HC 2024 (4) TMI 1158 - DELHI HIGH COURT opportunity of personal hearing was sought in case an adverse inference was to be drawn by the respondents. In light of the qualified and hedged prayer that was made before the Assessing Officer, we find that the challenge as raised in the instant writ petition is clearly misconceived. HELD THAT - We dispose of this Special Leave Petition by noting the fact that the High Court itself has in paragraph 5 of the impugned order stated that the impugned order was without prejudice to the rights and contentions of the writ petitioner and that it was open for him to address his case on all points in the statutory remedy that is to be availed. Therefore, the petitioner is at liberty to take all contentions that is available to him, in the statutory appeal to be filed if so advised, having regard to the fact that by the time the impugned order was passed, the assessment order had already been made.

Summary

The Supreme Court disposed of the Special Leave Petition, noting that the High Court's order allowed the petitioner to address all points in the statutory appeal. Pending applications were disposed of.