2021 (12) TMI 1482

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..... e Court could direct the AO to hear petitioner personally then petitioner could explain to him, before fresh order on objections is passed, and make all submissions before the concerned officer and the Court may then dispose the petition in the above terms. Revenue leaves it to the Court but states that the Court should not make any observation on the merits of the matter. The request revenue i .....

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..... notice issued under Section 148 of the Income Tax Act, 1961 (the said Act), the Assessing Officer has not considered all the submissions of petitioner and if the Court could direct the Assessing Officer to hear petitioner personally then petitioner could explain to him, before fresh order on objections is passed, and make all submissions before the concerned officer and the Court may then dispose .....

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