https://www.taxtmi.com/caselaws?id=774990 The Gujarat HC quashed an assessment order issued under Section 143(3) read with Section 144B and demand notice under Section 156 due to violation of natural justice principles. The petitioner had specifically requested a personal hearing through video conferencing, which was denied by the assessing officer. The court held that failure to provide the requested video conferencing facility constituted a clear breach of natural justice, emphasizing that the maxim Audi Alteram Partem requires fair hearing opportunities. The court noted that essential ingredients of fair hearing include proper notice and adequate opportunity to defend one's case. Since the petitioner's reasonable request for video conferencing was not accommodated, the assessment proceedings were deemed invalid. The case was decided in favor of the assessee, with both the assessment order and demand notice being set aside. en-us Mon, 07 Jul 2025 00:00:00 +0530 Thu, 17 Jul 2025 08:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774990 The Gujarat HC quashed an assessment order issued under Section 143(3) read with Section 144B and demand notice under Section 156 due to violation of natural justice principles. The petitioner had specifically requested a personal hearing through video conferencing, which was denied by the assessing officer. The court held that failure to provide the requested video conferencing facility constituted a clear breach of natural justice, emphasizing that the maxim Audi Alteram Partem requires fair hearing opportunities. The court noted that essential ingredients of fair hearing include proper notice and adequate opportunity to defend one's case. Since the petitioner's reasonable request for video conferencing was not accommodated, the assessment proceedings were deemed invalid. The case was decided in favor of the assessee, with both the assessment order and demand notice being set aside. Case-Laws Income Tax Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774990