Oct 20, 2021
Since chance of getting a personal hearing is part and parcel of principles of natural justice, such a chance can be given to assessee even after assessment order was passed in Faceless Assessment scheme by making addition under section 68
<!-- wp:paragraph --> <p>vide Decision of High Court of Madras in Nagalinga Nadar. M.M. v. Additional Commissioner of Income-tax, Income-tax Department</p> <!-- /wp:paragraph --> <!-- wp:paragraph --> <p>Facts of the case: </p> <!-- /wp:paragraph --> <!-- wp:paragraph --> <p>1. The petitioner is a Firm and engaged in business of purchase and sale of edible oil as a trader. It had filed return of income on 20.09.2018 for the Assessment Year 2018-19, declaring the total income of Rs.16,400/-. </p> <!-- /wp:paragraph --> <!-- wp:paragraph --> <p>2. The revenue, thought of selecting the case fo.....