https://www.taxtmi.com/caselaws?id=420677 The assessment order was quashed and the matter remanded for de novo consideration because the grievance was accepted as justified and the statutory procedure had not been properly followed. The High Court directed the concerned authority to strictly comply with Section 144B of the Income-tax Act, 1961 before passing any fresh order and to afford the petitioner a personal hearing in advance. The fresh determination must therefore be made only after adherence to the prescribed process and observance of the hearing requirement. en-us Mon, 28 Feb 2022 00:00:00 +0530 Thu, 07 Apr 2022 10:01:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420677 The assessment order was quashed and the matter remanded for de novo consideration because the grievance was accepted as justified and the statutory procedure had not been properly followed. The High Court directed the concerned authority to strictly comply with Section 144B of the Income-tax Act, 1961 before passing any fresh order and to afford the petitioner a personal hearing in advance. The fresh determination must therefore be made only after adherence to the prescribed process and observance of the hearing requirement. Case-Laws Income Tax Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420677