https://www.taxtmi.com/caselaws?id=310574 The HC addressed a challenge against an assessment order under Sections 143(3) and 144B of the Income Tax Act, 1961, for AY 2018-2019, alongside related notices under Sections 156, 274, and 270A. The petitioner contested the absence of a personal hearing during the assessment. The court required the respondent to verify and provide records of the alleged hearing on 16.04.2021. The matter was adjourned to 30.03.2022 to allow time for verification and preparation, emphasizing procedural fairness and due process. en-us Thu, 10 Mar 2022 00:00:00 +0530 Tue, 31 Oct 2023 21:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310574 The HC addressed a challenge against an assessment order under Sections 143(3) and 144B of the Income Tax Act, 1961, for AY 2018-2019, alongside related notices under Sections 156, 274, and 270A. The petitioner contested the absence of a personal hearing during the assessment. The court required the respondent to verify and provide records of the alleged hearing on 16.04.2021. The matter was adjourned to 30.03.2022 to allow time for verification and preparation, emphasizing procedural fairness and due process. Case-Laws Income Tax Thu, 10 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310574