Скачать или смотреть Do you have any option for video conferencing in income tax scrutiny assessment | section 144B

Do you have any option for video conferencing in income tax scrutiny assessment?

The word “request” used under section 144B(6)(vii) and (viii) imply that where an assessee may furnish his written reply to show-cause notice but not opt to avail opportunity of a personal hearing, it may not be mandatory for Assessing Officer to grant such opportunity of personal hearing if he intends to accept explanation furnished, however, same couldnot be read to mean that opportunity of personalhearing may be granted only where assessee specifically requests for same.

HIGH COURT OF ALLAHABAD
Satish Kumar Bansal HUF
v.
National Faceless Assessment Centre NAFAC

SAUMITRA DAYAL SINGH

AND

DONADI RAMESH,
JJ. WRIT TAX NO. 627 OF 2024
APRIL 26, 2024

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