Section 144B(6) Income Tax Act, If Assessee “Requests” Then Opportunity Of Personal Hearing Is Mandatory, Not Optional: Allahabad High Court

Lucknow, April 26, 2024: In a significant development, the Allahabad High Court, comprising Hon'ble Justices Saumitra Dayal Singh and Donadi Ramesh, passed a crucial order in Writ Tax No. 627 of 2024. The case challenged an ex parte assessment order dated March 23, 2024, under Section 143(3) read with Section 144B of the Income Tax Act, 1961 (the 'Act') for A.Y. 2022-23. The petitioner, Satish Kumar Bansal Huf, sought relief…