https://www.taxtmi.com/caselaws?id=430356 The court found that the petitioner was denied a fair opportunity of hearing during the assessment process, violating Section 144B(6)(vii) & (viii) of the Income Tax Act, 1961. Despite the availability of an appeal remedy, the court entertained the writ petition due to the potential breach of natural justice principles. The assessment order was set aside, and the matter was remitted for a fresh consideration with a personal hearing granted to the petitioner as mandated by law. The court emphasized procedural fairness without delving into the assessment merits. en-us Thu, 10 Nov 2022 00:00:00 +0530 Wed, 16 Aug 2023 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430356 The court found that the petitioner was denied a fair opportunity of hearing during the assessment process, violating Section 144B(6)(vii) & (viii) of the Income Tax Act, 1961. Despite the availability of an appeal remedy, the court entertained the writ petition due to the potential breach of natural justice principles. The assessment order was set aside, and the matter was remitted for a fresh consideration with a personal hearing granted to the petitioner as mandated by law. The court emphasized procedural fairness without delving into the assessment merits. Case-Laws Income Tax Thu, 10 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430356