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TMI Blog2023 (1) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... present writ petition is no longer res integra. This Court in the case of Bharat Aluminium Company Ltd. vs. Union of India Ors; 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 discretion is conferred upon a quasi judicial authority, whose decision has civil consequences, the word may which denotes discre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequential proceedings are set aside and the matter is remanded back to the Assessing Officer for a fresh decision. - W.P.(C) 15911/2022 - - - Dated:- 18-11-2022 - HON BLE MR. JUSTICE MANMOHAN AND HON BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA Petitioner: Ms.Kavita Jha with Mr.Vaibhav Kulkarni and Mr.Udit Naresh, Advocates. Respondents: Mr.Sanjay Kumar, Sr.Standing Counsel for the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment, with sub-section (1) thereto clearly providing that assessment shall be completed as per the procedure prescribed. She states that Respondent No.1 erred in passing the assessment order dated 24th September, 2022 without giving a personal hearing in violation of Section 144B(6)(vii) and (viii) of the Act and the principle of natural justice. 3. Learned Counsel for the Petitioner sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re discretion is conferred upon a quasi 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 quest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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