https://www.taxtmi.com/caselaws?id=462785 In faceless assessment proceedings, where the taxpayer requested a video-conference hearing, refusal of that hearing was held contrary to Section 144B(9) of the Income-tax Act, 1961 and a breach of natural justice. The assessing authority could not decline the requested opportunity on the ground that no further submission was required. The assessment order was quashed and set aside, and the matter was restored to the stage of the hearing request for fresh adjudication after granting the opportunity of hearing, without any decision on the merits. en-us Tue, 06 Dec 2022 00:00:00 +0530 Tue, 15 Jul 2025 19:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462785 In faceless assessment proceedings, where the taxpayer requested a video-conference hearing, refusal of that hearing was held contrary to Section 144B(9) of the Income-tax Act, 1961 and a breach of natural justice. The assessing authority could not decline the requested opportunity on the ground that no further submission was required. The assessment order was quashed and set aside, and the matter was restored to the stage of the hearing request for fresh adjudication after granting the opportunity of hearing, without any decision on the merits. Case-Laws Income Tax Tue, 06 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462785