https://www.taxtmi.com/caselaws?id=759507 Gujarat HC quashed an assessment order under Section 143(3) read with 144B for violating natural justice principles. The assessee requested personal hearing through video conferencing which was not properly responded to before passing the assessment order. The court held that revenue authorities failed to comply with mandatory provisions of Section 144B(7)(vii)(2) requiring grant of personal hearing in faceless assessments. The request for video conferencing hearing was either not accommodated or intimation was provided inadequately, rendering the assessment order unsustainable in law. en-us Mon, 23 Sep 2024 00:00:00 +0530 Thu, 03 Oct 2024 07:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759507 Gujarat HC quashed an assessment order under Section 143(3) read with 144B for violating natural justice principles. The assessee requested personal hearing through video conferencing which was not properly responded to before passing the assessment order. The court held that revenue authorities failed to comply with mandatory provisions of Section 144B(7)(vii)(2) requiring grant of personal hearing in faceless assessments. The request for video conferencing hearing was either not accommodated or intimation was provided inadequately, rendering the assessment order unsustainable in law. Case-Laws Income Tax Mon, 23 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759507