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    <title>2024 (7) TMI 658 - CALCUTTA HIGH COURT</title>
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    <description>The HC invalidated the assessment order dated 29th March 2024, due to the lack of a personal hearing opportunity via video conferencing as required under Section 144B(6)(viii) of the Income Tax Act. The matter was remanded to the Faceless Assessment Unit to provide a video conferencing link for a personal hearing. The Unit must reassess the case within eight weeks independently, without delving into the assessment&#039;s merits. The notice issued under Section 156 for the Assessment Year 2022-23 was also set aside, and the writ petition was disposed of with specific compliance directions.</description>
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      <description>The HC invalidated the assessment order dated 29th March 2024, due to the lack of a personal hearing opportunity via video conferencing as required under Section 144B(6)(viii) of the Income Tax Act. The matter was remanded to the Faceless Assessment Unit to provide a video conferencing link for a personal hearing. The Unit must reassess the case within eight weeks independently, without delving into the assessment&#039;s merits. The notice issued under Section 156 for the Assessment Year 2022-23 was also set aside, and the writ petition was disposed of with specific compliance directions.</description>
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