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    <title>2023 (11) TMI 348 - ANDHRA PRADESH HIGH COURT</title>
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    <description>AP HC set aside assessment order u/s 144B for violating natural justice principles. Petitioner&#039;s email requests for adjournment and video conference through official portal were ignored by respondents without any refusal communication. Court found respondents failed to provide reasonable opportunity for petitioner to present case despite valid medical grounds for adjournment. Assessment order passed in conspicuous silence violated fair hearing principles. WP allowed directing respondents to grant sufficient time for detailed explanation, conduct VC hearing, and pass fresh order in accordance with law.</description>
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    <pubDate>Fri, 03 Nov 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=445457</link>
      <description>AP HC set aside assessment order u/s 144B for violating natural justice principles. Petitioner&#039;s email requests for adjournment and video conference through official portal were ignored by respondents without any refusal communication. Court found respondents failed to provide reasonable opportunity for petitioner to present case despite valid medical grounds for adjournment. Assessment order passed in conspicuous silence violated fair hearing principles. WP allowed directing respondents to grant sufficient time for detailed explanation, conduct VC hearing, and pass fresh order in accordance with law.</description>
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      <pubDate>Fri, 03 Nov 2023 00:00:00 +0530</pubDate>
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