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    <title>2023 (5) TMI 550 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The Court found that the order and notices issued in the case were in violation of principles of natural justice and non-compliance with the procedure under Section 144-B of the Act. Despite the petitioner&#039;s request for rescheduling the video conferencing and raising a grievance, the impugned order was issued without affording an opportunity of hearing. The Court allowed the petition, setting aside the order and notices, and remanded the matter back to the Assessing Officer for a fresh order after giving the petitioner an opportunity of hearing in accordance with the law.</description>
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      <description>The Court found that the order and notices issued in the case were in violation of principles of natural justice and non-compliance with the procedure under Section 144-B of the Act. Despite the petitioner&#039;s request for rescheduling the video conferencing and raising a grievance, the impugned order was issued without affording an opportunity of hearing. The Court allowed the petition, setting aside the order and notices, and remanded the matter back to the Assessing Officer for a fresh order after giving the petitioner an opportunity of hearing in accordance with the law.</description>
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