2023 (3) TMI 523

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....spondents : Mr.V.Mahalingam, Standing Counsel ORDER The petitioner has challenged the impugned assessment order dated 11.09.2021 passed under section 147 of the Income Tax Act, 1961 in respect of the assessment year 2013-14 on the ground of violation of principles of natural justice. 2. Heard Mr.G.Baskar, learned counsel for the petitioner and Mr.V.Mahalingam, learned Standing Counsel appearing....

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....that the said amount was infact declared in the Income Tax Return submitted by the petitioner for the assessment year 2013-14. Learned counsel for the petitioner drew the attention of this Court to Schedule No.6 of the balance sheet submitted by the petitioner dealing with the loans and advances along with his Income Tax Return for the assessment year 2013-14 which reveals that the said sum of Rs.....

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....titioner was not afforded personal hearing through Video Conferencing as requested by him through his communication dated 07.09.2021 to show that he had infact declared the sum of Rs.2,30,00,000/- in his balance sheet. This court is of the considered view that the respondents ought to have granted an opportunity of personal hearing to the petitioner through video conferencing as sought for by him ....