https://www.taxtmi.com/caselaws?id=754696 Gujarat HC quashed an assessment order for violating natural justice principles by denying personal hearing opportunity. The jurisdictional AO rejected petitioner's hearing request claiming no video conference functionality. Court held that per Section 144B and CBDT Circular dated 06.09.2021, AO must provide personal hearing via video conference or in designated IT office area if technology unavailable. AO's contrary stance violated binding CBDT circular. Court rejected respondent's alternative remedy argument citing natural justice breach. Matter remanded to AO for proper hearing as per CBDT guidelines. en-us Fri, 14 Jun 2024 00:00:00 +0530 Thu, 27 Jun 2024 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754696 Gujarat HC quashed an assessment order for violating natural justice principles by denying personal hearing opportunity. The jurisdictional AO rejected petitioner's hearing request claiming no video conference functionality. Court held that per Section 144B and CBDT Circular dated 06.09.2021, AO must provide personal hearing via video conference or in designated IT office area if technology unavailable. AO's contrary stance violated binding CBDT circular. Court rejected respondent's alternative remedy argument citing natural justice breach. Matter remanded to AO for proper hearing as per CBDT guidelines. Case-Laws Income Tax Fri, 14 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754696