https://www.taxtmi.com/caselaws?id=759584 The HC quashed the Assessment Order dated 29.03.2022 under Section 143(3) of the Income Tax Act, 1961, due to a breach of natural justice. The petitioner was denied a scheduled video conference hearing, despite logging in, as no one appeared for the conference. The court remanded the matter to the Assessing Officer for a fresh decision, mandating a video conference hearing within 12 weeks as per Section 144B(7) of the Act. The court emphasized that the decision did not address the merits of the case, and the notice was discharged accordingly. en-us Mon, 02 Sep 2024 00:00:00 +0530 Thu, 03 Oct 2024 16:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759584 The HC quashed the Assessment Order dated 29.03.2022 under Section 143(3) of the Income Tax Act, 1961, due to a breach of natural justice. The petitioner was denied a scheduled video conference hearing, despite logging in, as no one appeared for the conference. The court remanded the matter to the Assessing Officer for a fresh decision, mandating a video conference hearing within 12 weeks as per Section 144B(7) of the Act. The court emphasized that the decision did not address the merits of the case, and the notice was discharged accordingly. Case-Laws Income Tax Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759584