https://www.taxtmi.com/caselaws?id=421621 The court found the assessment orders to be violative of natural justice and Section 144B(7)(vii) of the Income Tax Act. It held that the availability of an appellate remedy does not bar the maintainability of a writ petition in cases of natural justice violations. Consequently, the court quashed the assessment orders, demand notices, and penalty notices, remanding the matters back to the Respondents for fresh orders in compliance with the law, ensuring a personal hearing for the petitioner. The judgment emphasized the mandatory nature of providing a personal hearing to the assessee in assessment proceedings. en-us Mon, 25 Apr 2022 00:00:00 +0530 Wed, 27 Apr 2022 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421621 The court found the assessment orders to be violative of natural justice and Section 144B(7)(vii) of the Income Tax Act. It held that the availability of an appellate remedy does not bar the maintainability of a writ petition in cases of natural justice violations. Consequently, the court quashed the assessment orders, demand notices, and penalty notices, remanding the matters back to the Respondents for fresh orders in compliance with the law, ensuring a personal hearing for the petitioner. The judgment emphasized the mandatory nature of providing a personal hearing to the assessee in assessment proceedings. Case-Laws Income Tax Mon, 25 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421621