https://www.taxtmi.com/caselaws?id=434453 The court quashed the assessment order dated 23.09.2021 and the associated demand notice due to procedural lapses, including the denial of video conferencing requests and rejection of books of accounts without proper consideration. It directed the respondent to issue a fresh show cause notice and adhere to procedural requirements under Section 144B of the Income-tax Act, ensuring compliance with principles of natural justice. The court emphasized that all legal contentions remain open for the petitioner in the new proceedings. en-us Mon, 09 Jan 2023 00:00:00 +0530 Mon, 30 Oct 2023 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434453 The court quashed the assessment order dated 23.09.2021 and the associated demand notice due to procedural lapses, including the denial of video conferencing requests and rejection of books of accounts without proper consideration. It directed the respondent to issue a fresh show cause notice and adhere to procedural requirements under Section 144B of the Income-tax Act, ensuring compliance with principles of natural justice. The court emphasized that all legal contentions remain open for the petitioner in the new proceedings. Case-Laws Income Tax Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434453