https://www.taxtmi.com/caselaws?id=304834 The court found the assessment order null and void due to the respondent's failure to follow the statutory procedure under Section 144B of the Income Tax Act, specifically denying a personal hearing via video conferencing. The court quashed the order, directing the Assessing Officer to provide the applicant with a video conference hearing within 15 days' notice. Assessment proceedings were to be completed within three months from the court's order. The writ application was deemed maintainable, emphasizing that statutory remedies do not preclude judicial review for violations of natural justice principles. en-us Tue, 18 Jan 2022 00:00:00 +0530 Wed, 22 Feb 2023 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304834 The court found the assessment order null and void due to the respondent's failure to follow the statutory procedure under Section 144B of the Income Tax Act, specifically denying a personal hearing via video conferencing. The court quashed the order, directing the Assessing Officer to provide the applicant with a video conference hearing within 15 days' notice. Assessment proceedings were to be completed within three months from the court's order. The writ application was deemed maintainable, emphasizing that statutory remedies do not preclude judicial review for violations of natural justice principles. Case-Laws Income Tax Tue, 18 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304834