9911796707
TMI Blog2023 (5) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner has not disclosed the value of the property - HELD THAT:- As per Section 144B(1) of the Income Tax Act, the petitioner has every right for personal hearing by clicking the link. Petitioner has not availed the said opportunity. In the written submission, the petitioner has not sought for any personal hearing. But the fact remains that the respondents have taken a wrong valuation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ER By consent of both parties, this writ petition is taken up for final disposal at the stage of admission itself. 2. This writ petition is filed challenging the impugned Assessment order, dated 17.04.2023 for the assessment year 2015-2016. 3. The respondents have reopened the assessment under Section 147 of Income Tax Act. The allegation against the petitioner is that the petitioner has not d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this could be substantiated. Therefore, this Court is of the considered opinion that an opportunity ought to be granted to the petitioner. 6. The Learned Standing Counsel appearing for the respondents vehemently objected to this. Since it is a faceless assessment, the petitioner cannot seek personal hearing. Moreover, the petitioner has every right to submit all objections through written submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner should be granted one more opportunity. 7. Accordingly, this Writ Petition is allowed. The impugned Assessment order, dated 17.04.2023 is hereby quashed. The respondents are directed to grant personal hearing, by providing link to the petitioner and fixing the date and time. The petitioner is at liberty to produce records, especially, the guideline value provided by the concerned authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
