https://www.taxtmi.com/caselaws?id=410511 The Court ruled in favor of the petitioner in a case challenging an Assessment Order under the Income Tax Act, 1961. The Court held that the failure to provide a personal hearing before passing the assessment order violated principles of natural justice and the procedures of the Faceless Assessment Scheme. The impugned order was set aside, and the matter was remanded back to the Assessing Officer to conduct a hearing via Video Conferencing and issue a reasoned order. The decision emphasized the significance of procedural fairness and adherence to natural justice principles in assessment proceedings. en-us Thu, 29 Jul 2021 00:00:00 +0530 Tue, 03 Aug 2021 09:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410511 The Court ruled in favor of the petitioner in a case challenging an Assessment Order under the Income Tax Act, 1961. The Court held that the failure to provide a personal hearing before passing the assessment order violated principles of natural justice and the procedures of the Faceless Assessment Scheme. The impugned order was set aside, and the matter was remanded back to the Assessing Officer to conduct a hearing via Video Conferencing and issue a reasoned order. The decision emphasized the significance of procedural fairness and adherence to natural justice principles in assessment proceedings. Case-Laws Income Tax Thu, 29 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410511