https://www.taxtmi.com/caselaws?id=410202 The court set aside the assessment order and notice of demand for AY 2018-19, remanding the matter back to the Assessing Officer for issuing a draft assessment order and providing an opportunity for a hearing via video conferencing. Emphasizing the importance of due process and natural justice, the court highlighted the necessity of adhering to statutory procedures, particularly in assessments conducted under the Faceless Assessment Scheme. The decision underscored the significance of procedural fairness and ensuring that the petitioner's rights were safeguarded through a proper hearing and adherence to legal requirements. en-us Thu, 22 Jul 2021 00:00:00 +0530 Mon, 16 Jan 2023 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410202 The court set aside the assessment order and notice of demand for AY 2018-19, remanding the matter back to the Assessing Officer for issuing a draft assessment order and providing an opportunity for a hearing via video conferencing. Emphasizing the importance of due process and natural justice, the court highlighted the necessity of adhering to statutory procedures, particularly in assessments conducted under the Faceless Assessment Scheme. The decision underscored the significance of procedural fairness and ensuring that the petitioner's rights were safeguarded through a proper hearing and adherence to legal requirements. Case-Laws Income Tax Thu, 22 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410202