https://www.taxtmi.com/caselaws?id=767840 The Gujarat HC quashed an assessment order where the case was transferred from NFAC to ACIT Central Circle, Rajkot without proper notice under Section 127. The petitioner was denied natural justice as no opportunity for personal hearing through video conferencing was provided after transfer. The court held that transfer from faceless proceedings to regular assessment cannot deprive the assessee of hearing rights available under Section 144B. The matter was remanded for fresh assessment after providing proper hearing opportunity in compliance with natural justice principles. en-us Tue, 11 Mar 2025 00:00:00 +0530 Wed, 26 Mar 2025 06:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767840 The Gujarat HC quashed an assessment order where the case was transferred from NFAC to ACIT Central Circle, Rajkot without proper notice under Section 127. The petitioner was denied natural justice as no opportunity for personal hearing through video conferencing was provided after transfer. The court held that transfer from faceless proceedings to regular assessment cannot deprive the assessee of hearing rights available under Section 144B. The matter was remanded for fresh assessment after providing proper hearing opportunity in compliance with natural justice principles. Case-Laws Income Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767840