https://www.taxtmi.com/caselaws?id=448356 The Court set aside the impugned assessment order under section 143(3) r.w.s.144B of the Income Tax Act, 1961, due to the respondent's failure to consider the petitioner's reply and the lack of a personal hearing, which violated principles of natural justice. The matter was remitted back to the respondent for fresh consideration, with instructions to consider the petitioner's reply and provide a personal hearing before issuing a new assessment order within three months. No costs were awarded, and the connected miscellaneous petition was closed. en-us Tue, 12 Dec 2023 00:00:00 +0530 Wed, 17 Jan 2024 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448356 The Court set aside the impugned assessment order under section 143(3) r.w.s.144B of the Income Tax Act, 1961, due to the respondent's failure to consider the petitioner's reply and the lack of a personal hearing, which violated principles of natural justice. The matter was remitted back to the respondent for fresh consideration, with instructions to consider the petitioner's reply and provide a personal hearing before issuing a new assessment order within three months. No costs were awarded, and the connected miscellaneous petition was closed. Case-Laws Income Tax Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448356