9911796707
TMI Blog2022 (5) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... were not considered while passing the impugned order. In fact the impugned order states that despite giving several opportunities the petitioner had not filed any reply/response. This Court in Bharat Aluminium Company Ltd. vs. Union of India Ors. [ 2022 (1) TMI 658 - DELHI HIGH COURT] has laid down that an assessee has a vested right to personal hearing and the same has to be given if such a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Penalty order dated 7th February, 2022 passed by the respondents under Section 271(1)(c) of Income Tax Act, 1961 (hereinafter referred to as the Act ) for the Assessment Year 2015-16. 2. Learned counsel for the petitioner states that before levying the penalty, the replies of the petitioner filed on 17th December, 2021 and reiterated as well as uploaded on 22nd and 27th January, 2022 were not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arat Aluminium Company Ltd. vs. Union of India Ors., (2022) SCC OnLine Del 105 has laid down that an assessee has a vested right to personal hearing and the same has to be given if such a request is made by the assessee. 7. Consequently, the impugned order is set aside on the ground that it is violative of the principle of natural justice and the matter is remanded back to the respondent no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
