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TMI Blog2022 (3) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... - Having heard learned counsel for the parties, this Court is of the view that the issue involved in the present writ petition is no longer res integra. This Court in the case of Bharat Aluminium Company Ltd. vs. Union of India Ors [ 2022 (1) TMI 658 - DELHI HIGH COURT] has held that the use of the expression may in Section 144B(7)(viii) is not decisive. Where a discretion is conferred up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring, in accordance with law. - W.P.(C) 6183/2021& CM APPL. 19582/2021 - - - Dated:- 21-2-2022 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVING CHAWLA Petitioner Through: Mr. Amol Sinha Mr. Ashvini Kumar, Advs. Respondents Through: Mr. Kunal Sharma, Sr. SC with Ms. Zehra Khan, Jr. SC and Mr. Shubhendu Bhattacharyya, Adv J U D G M E N T MANMOHAN, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e non-est in terms of section 144B (9) of the Act. 3. He states that Respondent No.1 without granting an opportunity of personal hearing contrary to the provisions of section 144B(7)(vii) of the Act chose to pass the impugned assessment order dated 22nd April, 2021 under Sections 143(3) and 144B of the Act by making an addition of ₹ 4,95,52,897/- against the returned income of ₹ 6,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uasi judicial authority whose decision has civil consequences, the word may which denotes discretion should be construed to mean a command. Consequently, the requirement of giving an assessee a reasonable opportunity of personal hearing is mandatory. It was further held that the classification made by the Respondent between the matters involving disputed questions of fact and law by way of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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