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TMI Blog2022 (7) TMI 1548X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Kapil Goel, Advocate. For the Respondent : Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Vipul Agrawal and Mr. Parth Semwal, Jr. Standing JUDGMENT MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the impugned assessment order dated 26th May, 2021 passed by the respondent under Section 143(2) of the Income Tax Act, 1961 [ the Act ]. 2. Learned counsel for the Petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand raised against the petitioner, as indicated in the notice issued under Section 156 of the Act, dated 26th May, 2021, is Rs. 49,68,78,182/-. 6. Per contra, Mr.Zoheb Hossain, learned counsel for the Respondent, submits that adequate opportunity was given to the petitioner, and therefore, the request for personal hearing was rightly declined. 7. Having heard learned counsel for the parties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legally sustainable. This Court is of the opinion that an assessee has a vested right to personal hearing and the same has to be given, if an assessee asks for it. 8. Consequently, the impugned assessment order dated 26th May, 2021 passed by the respondent under Section 143(2) of the Act for the assessment year 2018-19 and the consequent proceedings are quashed and the matter is remanded back to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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