2023 (6) TMI 1400

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..... ly asked - HELD THAT:- The respondent assessing officer neither rejected the petitioner s prayer for personal hearing nor it has recorded any reason for not considering the petitioner s prayer for personal hearing as appears on perusal of the aforesaid impugned order. Considering the facts and circumstances of the case as appears from record and submission of the parties, without going into the me .....

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..... 17th April, 2023, relating to the assessment year 2019-20, on the ground of violation of principles of natural justice by denying the petitioner opportunity of personal hearing in spite of specifically asking for the same by its letter dated 29th March, 2023 in its objection to the notice under Section 148A(b) of the Act. The respondent assessing officer neither rejected the petitioner s prayer fo .....

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