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The High Court held that denial of opportunity for personal hearing through video conferencing to the petitioner assessee, despite a specific request, violated the principles of natural justice. Since no standards or procedures were framed by the competent authority for approving such requests, the statutory authority was bound to afford a personal hearing to the assessee through video conferencing. Consequently, the impugned orders were set aside due to this infraction.
The High Court held that denial of opportunity for personal hearing through video conferencing to the petitioner assessee, despite a specific request, violated the principles of natural justice. Since no standards or procedures were framed by the competent authority for approving such requests, the statutory authority was bound to afford a personal hearing to the assessee through video conferencing. Consequently, the impugned orders were set aside due to this infraction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
