Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
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Faceless Assessment - Non affording a reasonable opportunity to be heard through video conferencing - The court referred to Section 144B(6)(vii) and (viii) of the Income Tax Act, which mandates that where a request for a personal hearing is made, it must be provided, and the hearing shall be conducted through video conferencing. The court noted that since the petitioner had requested a video conferencing hearing, it was mandatory for the respondent to accede to the request. The court emphasized the importance of affording the assessee a reasonable opportunity of being heard before passing an adverse order, citing it as a fundamental principle of natural justice. - Consequently, the court set aside the assessment order and remanded the matter to the concerned Assessing Officer for reconsideration.
Faceless Assessment - Non affording a reasonable opportunity to be heard through video conferencing - The court referred to Section 144B(6)(vii) and (viii) of the Income Tax Act, which mandates that where a request for a personal hearing is made, it must be provided, and the hearing shall be conducted through video conferencing. The court noted that since the petitioner had requested a video conferencing hearing, it was mandatory for the respondent to accede to the request. The court emphasized the importance of affording the assessee a reasonable opportunity of being heard before passing an adverse order, citing it as a fundamental principle of natural justice. - Consequently, the court set aside the assessment order and remanded the matter to the concerned Assessing Officer for reconsideration.
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