https://www.taxtmi.com/caselaws?id=431072 The court set aside the assessment order, notice of demand, and penalty proceedings initiated by the assessing officer under the Income Tax Act, 1961. It found that the Respondents failed to provide the Petitioner with a fair hearing, acting arbitrarily by disregarding requests for extension and online hearing. The judgment emphasized the importance of procedural fairness and adherence to legal requirements, directing the Face Less Assessment Centre to grant the Petitioner a personal hearing through video conferencing and issue a fresh order after considering her response. en-us Fri, 02 Dec 2022 00:00:00 +0530 Mon, 27 Feb 2023 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431072 The court set aside the assessment order, notice of demand, and penalty proceedings initiated by the assessing officer under the Income Tax Act, 1961. It found that the Respondents failed to provide the Petitioner with a fair hearing, acting arbitrarily by disregarding requests for extension and online hearing. The judgment emphasized the importance of procedural fairness and adherence to legal requirements, directing the Face Less Assessment Centre to grant the Petitioner a personal hearing through video conferencing and issue a fresh order after considering her response. Case-Laws Income Tax Fri, 02 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431072