https://www.taxtmi.com/caselaws?id=786732 A High Court held that an assessment under the Income-tax Act issued without affording a personal hearing despite a specific written request violated the principles of natural justice; the court declined to treat strict use of a prescribed electronic 'seek video conferencing' button as an absolute precondition when the assessee otherwise invoked a right to be heard. The court applied the principle that once the right to be heard is validly invoked, the Assessing Officer must afford an opportunity and not deny it on hyper technical grounds, set aside the assessment, and remitted the matter for fresh adjudication after affording hearing by video conferencing. en-us Tue, 10 Feb 2026 00:00:00 +0530 Wed, 18 Feb 2026 08:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786732 A High Court held that an assessment under the Income-tax Act issued without affording a personal hearing despite a specific written request violated the principles of natural justice; the court declined to treat strict use of a prescribed electronic 'seek video conferencing' button as an absolute precondition when the assessee otherwise invoked a right to be heard. The court applied the principle that once the right to be heard is validly invoked, the Assessing Officer must afford an opportunity and not deny it on hyper technical grounds, set aside the assessment, and remitted the matter for fresh adjudication after affording hearing by video conferencing. Case-Laws Income Tax Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786732