The requirement of granting the assessee a reasonable opportunity of being heard u/s 127(1) of the Income Tax Act, 1961 is in __________ nature.

CS Executive · Tax Laws · PYQS · June 2022
The requirement of granting the assessee a reasonable opportunity of being heard u/s 127(1) of the Income Tax Act, 1961 is in __________ nature.
(A) Recommendatory
(B) Mandatory
(C) Discretionary
(D) Optional

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: Income Tax Act, 1961

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