https://www.taxtmi.com/caselaws?id=420314 The court set aside the Assessment Order, Computation Sheet, and Demand Notice for Assessment Year 2018-2019 under the Income Tax Act, 1961, as the petitioner was denied a personal hearing through Video Conferencing, contrary to the law. The court emphasized that a personal hearing is mandatory upon request, as per Section 144B and the Circular on the Standard Operating Procedure. The respondent Authority was directed to provide the petitioner with a personal hearing through Video Conferencing in accordance with the Circular and proceed accordingly. en-us Thu, 24 Feb 2022 00:00:00 +0530 Thu, 31 Mar 2022 08:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420314 The court set aside the Assessment Order, Computation Sheet, and Demand Notice for Assessment Year 2018-2019 under the Income Tax Act, 1961, as the petitioner was denied a personal hearing through Video Conferencing, contrary to the law. The court emphasized that a personal hearing is mandatory upon request, as per Section 144B and the Circular on the Standard Operating Procedure. The respondent Authority was directed to provide the petitioner with a personal hearing through Video Conferencing in accordance with the Circular and proceed accordingly. Case-Laws Income Tax Thu, 24 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420314