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    <description>HC quashed and set aside the assessment order dated 15.03.2024 for AY 2022-23 passed u/s 143(3) r/w s.144B, holding it violated principles of natural justice by failing to grant the petitioner a requested opportunity of hearing via video conferencing. The matter is remanded to the assessing officer to pass a fresh de novo order in accordance with law after considering the petitioner&#039;s reply and affording the requested hearing.</description>
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      <description>HC quashed and set aside the assessment order dated 15.03.2024 for AY 2022-23 passed u/s 143(3) r/w s.144B, holding it violated principles of natural justice by failing to grant the petitioner a requested opportunity of hearing via video conferencing. The matter is remanded to the assessing officer to pass a fresh de novo order in accordance with law after considering the petitioner&#039;s reply and affording the requested hearing.</description>
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