The Delhi High Court has held that the income tax department should allow personal hearings through the national faceless assessment centre on the assessee s request.The bench of Justice Vibhu Bakhru.
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A single judge bench of the Delhi High Court comprising of Justice Tushar Rao Gedela while deciding a Civil Writ Petition in the case of Parveen Kumar vs Export Inspection Council & Ors has held that.
The Kerala High Court has held that affording a personal hearing to the assessee is mandatory in an inquiry under Section 148A(b) of the Income Tax Act.The bench of Justice A.K. Jayasankaran Nambiar.