https://www.taxtmi.com/caselaws?id=772382 Gujarat HC quashed assessment order under Section 144B for violating natural justice principles. The court found that petitioner was denied opportunity of personal hearing despite requesting adjournment due to COVID-19 pandemic in April 2021. The faceless assessment proceedings were in nascent stage and assessment unit failed to verify ITBA portal properly. Matter remanded to assessment unit for fresh de novo order after providing proper hearing opportunity to petitioner in accordance with law. en-us Thu, 08 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 08:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772382 Gujarat HC quashed assessment order under Section 144B for violating natural justice principles. The court found that petitioner was denied opportunity of personal hearing despite requesting adjournment due to COVID-19 pandemic in April 2021. The faceless assessment proceedings were in nascent stage and assessment unit failed to verify ITBA portal properly. Matter remanded to assessment unit for fresh de novo order after providing proper hearing opportunity to petitioner in accordance with law. Case-Laws Income Tax Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772382