HC directed AO not to take any action against assessee as hearing wasn’t granted to assessee

INCOME TAX : Where in show cause notice an option was given to assessee to opt for personal hearing and assessee so opted, however, such hearing was not granted and straightaway after lapse of about a month, impugned assessment order came to be passed, substantial prejudice having been caused to assessee, revenue was to be directed not to take any action against assessee, based on impugned order

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