DEV MARKETING Vs. ASSESSMENT UNIT

JUDGEMENT

(1.) Heard learned Counsel for the parties.

(2.) Rule. Rule is made returnable forthwith. By consent, the Petition is taken up for final hearing.

(3.) The Petitioner challenges the impugned assessment Order dtd. 9/8/2022 on the ground that the same was made in breach of the principles of natural justice. Learned Counsel for the Petitioner pointed out that though the Petitioner had specifically requested for personal hearing, the same was not granted to the Petitioner in violation of the provisions of Sec. 143(3) r/w. 144B of the I. T. Act.