https://www.taxtmi.com/caselaws?id=426674 The court set aside orders under sections 270A and 144 r/w 144B of the Income Tax Act for A.Y. 2018-19 due to lack of personal hearing and failure to consider petitioner's emergence from insolvency resolution process. Demand notices were also annulled for the same reasons. Assessing Officer was directed to grant personal hearings, address objections, and issue speaking orders within specified timelines. Petitioner given liberty to submit further objections. The case was disposed of, emphasizing procedural fairness and protection of petitioner's rights in assessment proceedings. en-us Tue, 26 Apr 2022 00:00:00 +0530 Tue, 23 Aug 2022 08:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426674 The court set aside orders under sections 270A and 144 r/w 144B of the Income Tax Act for A.Y. 2018-19 due to lack of personal hearing and failure to consider petitioner's emergence from insolvency resolution process. Demand notices were also annulled for the same reasons. Assessing Officer was directed to grant personal hearings, address objections, and issue speaking orders within specified timelines. Petitioner given liberty to submit further objections. The case was disposed of, emphasizing procedural fairness and protection of petitioner's rights in assessment proceedings. Case-Laws Income Tax Tue, 26 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426674