https://www.taxtmi.com/caselaws?id=445152 The court set aside the assessment order dated 21.04.2021 due to the absence of a personal hearing for the petitioner/assessee, despite a video-conferencing session being conducted. The court emphasized the necessity of following the principles of natural justice and directed the Assessing Officer (AO) to issue a new assessment order after ensuring these principles are adhered to. The writ petition was disposed of with instructions for both parties to follow the digitally signed order, confirming the decision's finality and mandating compliance with legal procedures in future proceedings. en-us Thu, 05 Oct 2023 00:00:00 +0530 Wed, 01 Nov 2023 08:48:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445152 The court set aside the assessment order dated 21.04.2021 due to the absence of a personal hearing for the petitioner/assessee, despite a video-conferencing session being conducted. The court emphasized the necessity of following the principles of natural justice and directed the Assessing Officer (AO) to issue a new assessment order after ensuring these principles are adhered to. The writ petition was disposed of with instructions for both parties to follow the digitally signed order, confirming the decision's finality and mandating compliance with legal procedures in future proceedings. Case-Laws Income Tax Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445152