Held - This Court having considered the submissions made by the learned counsel for the parties has gone through the leading judgment in the case of M/s Bharat Mint & Allied Chemicals (supra) and finds that the said judgment although has read into the language of Section 75(4) of the Act and the right of “personal” hearing, it has not mentioned any causes omissus on the part of the legislature reading into the statute words like "personal" hearing" as the Act itself only states that an opportunity of hearing shall be given.

Order is reserved.

Till pronouncement of the judgement, the impugned orders passed by the assessing authority shall remain stayed.