https://www.taxtmi.com/caselaws?id=789671 An assessment order under section 144 read with section 144B of the Income-tax Act, 1961 was held vitiated for breach of natural justice because the taxpayer had sought adjournment and a meaningful opportunity to reply, yet the video conferencing intimation was issued only a few hours before the hearing. The court found the hearing illusory and inconsistent with the fair-hearing requirement in faceless assessment proceedings. The assessment order was quashed and the matter remanded for fresh adjudication after giving proper time to file a reply and participate in video conferencing. en-us Tue, 07 Apr 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789671 An assessment order under section 144 read with section 144B of the Income-tax Act, 1961 was held vitiated for breach of natural justice because the taxpayer had sought adjournment and a meaningful opportunity to reply, yet the video conferencing intimation was issued only a few hours before the hearing. The court found the hearing illusory and inconsistent with the fair-hearing requirement in faceless assessment proceedings. The assessment order was quashed and the matter remanded for fresh adjudication after giving proper time to file a reply and participate in video conferencing. Case-Laws Income Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789671