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    <title>2021 (8) TMI 1049 - DELHI HIGH COURT</title>
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    <description>The Court set aside the Assessment Order dated 09th June 2021 for Assessment Year 2018-19, issued without affording a personal hearing to the petitioner, in violation of natural justice and Section 144B of the Act. The matter was remanded to the Assessing Officer with directions to grant a hearing via Video Conferencing and pass a reasoned order. The Court emphasized the obligation to consider requests for personal hearings under Section 144B (7) and the need for standards in dealing with such requests. The impugned assessment order, demand notice, and related proceedings were quashed.</description>
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      <description>The Court set aside the Assessment Order dated 09th June 2021 for Assessment Year 2018-19, issued without affording a personal hearing to the petitioner, in violation of natural justice and Section 144B of the Act. The matter was remanded to the Assessing Officer with directions to grant a hearing via Video Conferencing and pass a reasoned order. The Court emphasized the obligation to consider requests for personal hearings under Section 144B (7) and the need for standards in dealing with such requests. The impugned assessment order, demand notice, and related proceedings were quashed.</description>
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      <pubDate>Thu, 29 Jul 2021 00:00:00 +0530</pubDate>
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