Assessment order passed without granting personal hearing quashed by Bombay High Court
Hon’ble Bombay High Court assessment order where the order was passed without granting a Personal Hearing to time constrains.
The Assessing Officer contended that the request for personal hearing could not be considered as the matter was getting Time Barred High Court held that it cannot be a reason for not granting a personal hearing because nothing prevented the Assessing Officer from commencing the assessment proceedings much earlier than wait for the last two or three days.
The copy of the order is as under:
