https://www.taxtmi.com/caselaws?id=435137 The court quashed the assessment order under section 147 of the Income Tax Act, 1961 for the assessment year 2013-14 due to a violation of principles of natural justice. The petitioner's request for a personal hearing through video conferencing was not considered before the assessment order was passed, leading to the court's decision to remand the matter back to the first respondent for fresh consideration. The court emphasized the importance of adhering to the principles of natural justice and granted the petitioner permission to file a reply within one week, with final orders to be passed within twelve weeks. en-us Fri, 10 Feb 2023 00:00:00 +0530 Fri, 23 Jun 2023 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435137 The court quashed the assessment order under section 147 of the Income Tax Act, 1961 for the assessment year 2013-14 due to a violation of principles of natural justice. The petitioner's request for a personal hearing through video conferencing was not considered before the assessment order was passed, leading to the court's decision to remand the matter back to the first respondent for fresh consideration. The court emphasized the importance of adhering to the principles of natural justice and granted the petitioner permission to file a reply within one week, with final orders to be passed within twelve weeks. Case-Laws Income Tax Fri, 10 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435137