VIKAS SINGHAL Vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

JUDGEMENT

(1.) Present writ petition has been filed challenging the impugned assessment order dtd. 26/5/2021 passed by the respondent under Sec. 143(2) of the Income Tax Act, 1961 ['the Act'].

(2.) Learned counsel for the Petitioner states that the principal grievance of the petitioner is that the impugned assessment order for the assessment year 2018-19, was passed in violation of Sec. 144B(7)(vii) of the Act.

(3.) He points out that the petitioner had sought personal hearing on two dates, i.e., 30/3/2021 and 19/4/2021. He emphasises that a request for oral hearing was made on 19/4/2021 by way of the petitioner's reply/objection to the show cause notice and draft assessment order dtd. 15/4/2021.