https://www.taxtmi.com/caselaws?id=313812 The Madras HC set aside an income tax assessment order due to violation of natural justice principles. The petitioner was denied personal hearing despite requesting it in written submissions. The revenue department argued the petitioner failed to activate the required website link for personal hearing. The HC rejected this contention, holding that failure to activate a link cannot constitute a fatal flaw preventing effective hearing opportunity. The court directed reassessment after providing adequate opportunity, allowing the petitioner four weeks to file additional written submissions and mandating personal hearing within four weeks thereafter. en-us Tue, 28 Jun 2022 00:00:00 +0530 Fri, 03 May 2024 15:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313812 The Madras HC set aside an income tax assessment order due to violation of natural justice principles. The petitioner was denied personal hearing despite requesting it in written submissions. The revenue department argued the petitioner failed to activate the required website link for personal hearing. The HC rejected this contention, holding that failure to activate a link cannot constitute a fatal flaw preventing effective hearing opportunity. The court directed reassessment after providing adequate opportunity, allowing the petitioner four weeks to file additional written submissions and mandating personal hearing within four weeks thereafter. Case-Laws Income Tax Tue, 28 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313812