https://www.taxtmi.com/caselaws?id=753205 The HC set aside the assessment order under the Income Tax Act, 1961, for the assessment year 2016-17, citing a violation of natural justice principles due to the denial of an effective hearing. Technical issues prevented the petitioner from participating in a video conference hearing. The matter was remitted for a fresh hearing, emphasizing adherence to statutory provisions and ensuring procedural fairness. The court's decision underscores the necessity of upholding the right to be heard in administrative proceedings, particularly in taxation matters, and mandates administrative authorities to ensure fair opportunities for parties to present their cases. en-us Thu, 11 Apr 2024 00:00:00 +0530 Mon, 10 Jun 2024 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753205 The HC set aside the assessment order under the Income Tax Act, 1961, for the assessment year 2016-17, citing a violation of natural justice principles due to the denial of an effective hearing. Technical issues prevented the petitioner from participating in a video conference hearing. The matter was remitted for a fresh hearing, emphasizing adherence to statutory provisions and ensuring procedural fairness. The court's decision underscores the necessity of upholding the right to be heard in administrative proceedings, particularly in taxation matters, and mandates administrative authorities to ensure fair opportunities for parties to present their cases. Case-Laws Income Tax Thu, 11 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753205