https://www.taxtmi.com/caselaws?id=426026 The Court held that the assessment order passed by the Respondent under section 143(3) read with section 254 of the Income Tax Act, 1961, was invalid due to a breach of the mandatory provision of section 144B(1) (xvi) as it was done without providing an opportunity for a personal hearing. The Court emphasized the importance of following procedural requirements and upholding principles of natural justice, ultimately quashing the assessment order and directing the Revenue to conduct the assessment in accordance with the prescribed procedure under section 144B. en-us Tue, 14 Jun 2022 00:00:00 +0530 Mon, 16 Jan 2023 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426026 The Court held that the assessment order passed by the Respondent under section 143(3) read with section 254 of the Income Tax Act, 1961, was invalid due to a breach of the mandatory provision of section 144B(1) (xvi) as it was done without providing an opportunity for a personal hearing. The Court emphasized the importance of following procedural requirements and upholding principles of natural justice, ultimately quashing the assessment order and directing the Revenue to conduct the assessment in accordance with the prescribed procedure under section 144B. Case-Laws Income Tax Tue, 14 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426026