In the case of Bharat Aluminium Company Ltd. vs Union Of India & Ors., the Delhi High Court has held that:
Consequently, 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. The right to personal hearing cannot depend upon the facts of each case.
It is stated that Section 144B of the Income Tax Act incorporates the provision of ‘hearing’ and it is imperative to observe principles of natural justice as stipulated.
For the aforesaid reason, the impugned final assessment order and impugned notice (both dated 27 November, 2021) issued by respondent No. 3 to the petitioner are set aside and the matter is remanded back to the Assessing Officer who shall issue a Show Cause Notice and a draft assessment order and thereafter pass a reasoned order in accordance with law. With the aforesaid direction, the present writ petition along with pending application stands disposed of.
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