https://www.taxtmi.com/caselaws?id=445101 Gujarat HC quashed faceless assessment order passed under Section 147 r.w.s. 144B and demand notice under Section 156. Court held that respondent violated principles of natural justice by failing to provide effective personal hearing opportunity. Despite petitioner joining video conference, technical audio issues forced communication through chat box, and requests for rescheduling were denied. No draft assessment with show cause notice was provided as required under Section 144B(1) and 144B(7). Court emphasized that natural justice principles must be adhered to in every case, and authorities cannot bypass hearing requirements assuming futility. en-us Tue, 03 Oct 2023 00:00:00 +0530 Mon, 05 Feb 2024 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445101 Gujarat HC quashed faceless assessment order passed under Section 147 r.w.s. 144B and demand notice under Section 156. Court held that respondent violated principles of natural justice by failing to provide effective personal hearing opportunity. Despite petitioner joining video conference, technical audio issues forced communication through chat box, and requests for rescheduling were denied. No draft assessment with show cause notice was provided as required under Section 144B(1) and 144B(7). Court emphasized that natural justice principles must be adhered to in every case, and authorities cannot bypass hearing requirements assuming futility. Case-Laws Income Tax Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445101