https://www.taxtmi.com/caselaws?id=760109 Gujarat HC quashed assessment order u/s 147 r.w.s. 144B finding violation of natural justice principles. Assessee was granted only two days to respond to show cause notice and despite requesting video conferencing hearing, no opportunity was provided. Court held that insufficient time and denial of hearing request constituted procedural breach. Following precedent in Advance Realty Developers case, HC ruled assessment order was non-est due to statutory procedure violation. Consequentially, demand notice and penalty notice were also quashed and set aside. en-us Tue, 01 Oct 2024 00:00:00 +0530 Tue, 15 Oct 2024 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760109 Gujarat HC quashed assessment order u/s 147 r.w.s. 144B finding violation of natural justice principles. Assessee was granted only two days to respond to show cause notice and despite requesting video conferencing hearing, no opportunity was provided. Court held that insufficient time and denial of hearing request constituted procedural breach. Following precedent in Advance Realty Developers case, HC ruled assessment order was non-est due to statutory procedure violation. Consequentially, demand notice and penalty notice were also quashed and set aside. Case-Laws Income Tax Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760109