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TMI Blog2014 (9) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... s set aside and the matter is remitted back to the AO for fresh adjudication after granting personal hearing to the assessee – Decided in favour of assessee. - Writ Petition No. 1060 of 2013 - - - Dated:- 2-9-2014 - M. S. Sanklecha And N. M. Jamdar,JJ. For the Appellant : Mr J D Mistry, Sr. Adv. Mr Jitendra Singh For the Respondent : Mr Suresh Kumar ORDER P.C. At the req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout granting personal hearing is contrary to and in defiance of the statutory provisions viz. the proviso to subsection (2A) of Section 142 of the Act. The proviso to Section 142(2A) of the Act reads as under: .. .. . Provided that the Assessing Officer shall not direct the assesssee to get the accounts so audited unless the assessee has been given a reasonable opportunity of being hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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