https://www.taxtmi.com/caselaws?id=466401 Validity of an assessment order issued under reassessment provisions was challenged on the ground that principles of natural justice were violated by denial of a personal hearing by video conferencing. The HC found the tax authority produced no evidence that the petitioner's specific request for a personal video hearing was considered before passing the impugned order, and held that denial of that opportunity vitiated the assessment. The impugned assessment order was set aside and the matter remitted for a fresh assessment after affording an opportunity of personal hearing via video conferencing. en-us Fri, 22 Mar 2024 00:00:00 +0530 Thu, 05 Feb 2026 18:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466401 Validity of an assessment order issued under reassessment provisions was challenged on the ground that principles of natural justice were violated by denial of a personal hearing by video conferencing. The HC found the tax authority produced no evidence that the petitioner's specific request for a personal video hearing was considered before passing the impugned order, and held that denial of that opportunity vitiated the assessment. The impugned assessment order was set aside and the matter remitted for a fresh assessment after affording an opportunity of personal hearing via video conferencing. Case-Laws Income Tax Fri, 22 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466401