https://www.taxtmi.com/caselaws?id=766107 An assessment order passed under Section 143(3) read with Section 144B was held vulnerable where the assessee's request for a hearing through video conference was not considered before disposal. The Court treated the omission as a breach of natural justice because the requested hearing was material to the decision-making process. The assessment order was quashed and set aside, and the matter was remanded to the Assessing Officer for fresh de novo adjudication after granting an opportunity of hearing through video conference in accordance with law. en-us Tue, 10 Dec 2024 00:00:00 +0530 Tue, 18 Feb 2025 08:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766107 An assessment order passed under Section 143(3) read with Section 144B was held vulnerable where the assessee's request for a hearing through video conference was not considered before disposal. The Court treated the omission as a breach of natural justice because the requested hearing was material to the decision-making process. The assessment order was quashed and set aside, and the matter was remanded to the Assessing Officer for fresh de novo adjudication after granting an opportunity of hearing through video conference in accordance with law. Case-Laws Income Tax Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766107