https://www.taxtmi.com/caselaws?id=758726 Gujarat HC quashed an assessment order under Section 143(3) read with Section 144B for violating natural justice principles. The court held that while video conferencing wasn't mandatory for AY 2018-19, the department was obligated to provide it after approving and failing twice due to technical difficulties. The matter was remanded to the AO for fresh proceedings with proper video conference hearing opportunity. en-us Tue, 03 Sep 2024 00:00:00 +0530 Wed, 18 Sep 2024 07:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758726 Gujarat HC quashed an assessment order under Section 143(3) read with Section 144B for violating natural justice principles. The court held that while video conferencing wasn't mandatory for AY 2018-19, the department was obligated to provide it after approving and failing twice due to technical difficulties. The matter was remanded to the AO for fresh proceedings with proper video conference hearing opportunity. Case-Laws Income Tax Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758726