https://www.taxtmi.com/caselaws?id=435175 The court corrected a typographical error in the order and set aside the impugned assessment order. The petitioner's request for a fair assessment process was upheld, emphasizing the need for a personal hearing as per Section 144B(6)(vii) and (viii) of the Income Tax Act, 1961. The court directed a de novo proceeding, instructing the income or loss determination proposal to be served on the petitioner for response within two weeks, followed by a hearing in compliance with the Act. The judgment closed the case, mandating adherence to prescribed procedures based on the digitally signed copy of the judgment. en-us Mon, 27 Feb 2023 00:00:00 +0530 Tue, 27 Jun 2023 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435175 The court corrected a typographical error in the order and set aside the impugned assessment order. The petitioner's request for a fair assessment process was upheld, emphasizing the need for a personal hearing as per Section 144B(6)(vii) and (viii) of the Income Tax Act, 1961. The court directed a de novo proceeding, instructing the income or loss determination proposal to be served on the petitioner for response within two weeks, followed by a hearing in compliance with the Act. The judgment closed the case, mandating adherence to prescribed procedures based on the digitally signed copy of the judgment. Case-Laws Income Tax Mon, 27 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435175