https://www.taxtmi.com/caselaws?id=773214 Gujarat HC quashed penalty order u/s 271AA(1) for violating natural justice principles. The court held that when one officer conducts video conferencing hearing and another passes the penalty order, it renders personal hearing an empty formality. Relying on Gullapalli precedent, HC directed that the same officer conducting video conferencing must pass the penalty order. Matter remanded to Assessment/Penalty Unit for fresh hearing and order, with instructions issued to all units to ensure compliance with this principle. en-us Tue, 22 Apr 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773214 Gujarat HC quashed penalty order u/s 271AA(1) for violating natural justice principles. The court held that when one officer conducts video conferencing hearing and another passes the penalty order, it renders personal hearing an empty formality. Relying on Gullapalli precedent, HC directed that the same officer conducting video conferencing must pass the penalty order. Matter remanded to Assessment/Penalty Unit for fresh hearing and order, with instructions issued to all units to ensure compliance with this principle. Case-Laws Income Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773214