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[Cites 0, Cited by 0] [Section 144B(7)] [Section 144B] [Entire Act]

Union of India - Subsection

Section 144B(7)(vii) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

(vii)in a case where a variation is proposed in the draft assessment order or final draft assessment order or revised draft assessment order, and an opportunity is provided to the assessee by serving a notice calling upon him to show-cause as to why the assessment should not be completed as per the such draft or final draft or revised draft assessment order, the assessee or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the income-tax authority in any unit;