Income Tax Assessee Who Failed To Avail Option To Request Personal Hearing Can't Claim That Personal Hearing Was Not Provided: Madras HC

The Madras High Court ruled that an assessee cannot claim a personal hearing was not provided if they failed to avail the department’s option to request one. The court emphasized that taxpayers must actively participate in the assessment process and utilize available opportunities for hearings. This decision highlights the importance of taxpayer engagement in tax proceedings and the need for proactive communication with tax authorities to ensure fair and thorough assessments.