https://www.taxtmi.com/caselaws?id=758627 The HC dismissed the writ petition, emphasizing procedural adherence under the faceless assessment scheme of the Income Tax Act, which requires a request for an oral hearing. The Court highlighted the discretionary nature of its jurisdiction under Article 226, noting that interference is warranted only for breaches of natural justice, fundamental rights, or jurisdictional issues. The petitioner failed to request an oral hearing, constituting a waiver, and was advised to pursue appellate remedies. The judgment clarified that the period during the petition filing until judgment would not count as a delay, underscoring the importance of procedural compliance and available alternative remedies. en-us Mon, 22 Apr 2024 00:00:00 +0530 Tue, 17 Sep 2024 08:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758627 The HC dismissed the writ petition, emphasizing procedural adherence under the faceless assessment scheme of the Income Tax Act, which requires a request for an oral hearing. The Court highlighted the discretionary nature of its jurisdiction under Article 226, noting that interference is warranted only for breaches of natural justice, fundamental rights, or jurisdictional issues. The petitioner failed to request an oral hearing, constituting a waiver, and was advised to pursue appellate remedies. The judgment clarified that the period during the petition filing until judgment would not count as a delay, underscoring the importance of procedural compliance and available alternative remedies. Case-Laws Income Tax Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758627