https://www.taxtmi.com/highlights?id=77543 Validity of o Ex parte scrutiny assessment order u/s 143(3) r.w.s. 144B - The court highlighted the importance of oral hearing in assessment proceedings, stating that it is essential for an effective discussion and a reasoned conclusion by the Assessing Officer. It was emphasized that assessment orders should be passed after giving the assessee an opportunity to present their case, and oral hearing remains a near-mandatory requirement to ensure a just and proper order. en-us Sun, 19 May 2024 06:09:57 +0530 Sun, 19 May 2024 06:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77543 Validity of o Ex parte scrutiny assessment order u/s 143(3) r.w.s. 144B - The court highlighted the importance of oral hearing in assessment proceedings, stating that it is essential for an effective discussion and a reasoned conclusion by the Assessing Officer. It was emphasized that assessment orders should be passed after giving the assessee an opportunity to present their case, and oral hearing remains a near-mandatory requirement to ensure a just and proper order. Highlights Income Tax Sun, 19 May 2024 06:09:57 +0530 https://www.taxtmi.com/highlights?id=77543