https://www.taxtmi.com/caselaws?id=758887 Gujarat HC set aside a reassessment order under Section 144B for violating natural justice principles. The petitioner requested personal hearing through video conferencing twice during faceless assessment proceedings. While the first request was granted, intimation was sent after the scheduled hearing time. The second request was neither granted nor acknowledged, and the impugned order was passed immediately. The court held that revenue authorities failed to comply with mandatory provisions of Section 144B, which requires granting personal hearing upon request in faceless assessments. The petition was allowed solely on grounds of procedural violation without examining the merits. en-us Tue, 16 Apr 2024 00:00:00 +0530 Fri, 20 Sep 2024 08:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758887 Gujarat HC set aside a reassessment order under Section 144B for violating natural justice principles. The petitioner requested personal hearing through video conferencing twice during faceless assessment proceedings. While the first request was granted, intimation was sent after the scheduled hearing time. The second request was neither granted nor acknowledged, and the impugned order was passed immediately. The court held that revenue authorities failed to comply with mandatory provisions of Section 144B, which requires granting personal hearing upon request in faceless assessments. The petition was allowed solely on grounds of procedural violation without examining the merits. Case-Laws Income Tax Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758887