Partly allowed
Pravin Viram Satra v. National E-Assessment Centre(NeAC)(Also as National Facelesse-Assessment Centre or Nfac and 4 Ors.
Bombay HCWP/1763/2021
Case brief
AI extract
What is this about?
Counsel stated the petitioner was denied a personal hearing. The court granted a writ of certiorari to quash the impugned assessment, notice, and penalty proceedings, remanding the matter for de novo consideration with a direction to accord the petitioner a personal hearing and strictly comply with mandatory procedural provisions.
What did the court decide?
Quashing of the impugned assessment order, notice of demand, and penalty proceedings; remand for de novo consideration accord the petitioner a personal hearing within twelve weeks.