https://www.taxtmi.com/caselaws?id=433804 The High Court of Gujarat intervened in a case where the absence of service of notice under Section 142(1) due to a technical glitch prejudiced the petitioner's rights. Emphasizing procedural fairness and the impact of technological issues, the Court quashed the assessment order and directed a reevaluation from the stage of the notice under Section 142(1) to uphold due process and protect the petitioner's rights. The judgment highlighted the importance of addressing such deficiencies to ensure fair assessment proceedings. en-us Mon, 06 Feb 2023 00:00:00 +0530 Fri, 11 Aug 2023 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433804 The High Court of Gujarat intervened in a case where the absence of service of notice under Section 142(1) due to a technical glitch prejudiced the petitioner's rights. Emphasizing procedural fairness and the impact of technological issues, the Court quashed the assessment order and directed a reevaluation from the stage of the notice under Section 142(1) to uphold due process and protect the petitioner's rights. The judgment highlighted the importance of addressing such deficiencies to ensure fair assessment proceedings. Case-Laws Income Tax Mon, 06 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433804