https://www.taxtmi.com/caselaws?id=758723 Gujarat HC quashed assessment order under Section 143(3) read with Section 144B and demand notice under Section 156 of Income Tax Act due to breach of natural justice principles. Court held petitioner was denied mandatory opportunity of personal hearing. Assessment order and demand notice set aside. Revenue authority permitted to restart assessment proceedings from draft assessment order stage after providing proper hearing opportunity to petitioner as required under law. en-us Mon, 02 Sep 2024 00:00:00 +0530 Wed, 18 Sep 2024 07:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758723 Gujarat HC quashed assessment order under Section 143(3) read with Section 144B and demand notice under Section 156 of Income Tax Act due to breach of natural justice principles. Court held petitioner was denied mandatory opportunity of personal hearing. Assessment order and demand notice set aside. Revenue authority permitted to restart assessment proceedings from draft assessment order stage after providing proper hearing opportunity to petitioner as required under law. Case-Laws Income Tax Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758723