2023 (9) TMI 485

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....y, Adv. ... for the petitioner Mr. Aryak Dutt, Adv. Mr. Amit Sharma, Adv. ..for the respondents ORDER The Court: Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 26th December, 2022, passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961, on the ground of violation of principles of Natural ....

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....ecord that admittedly petitioner could not participate in the hearing for the assessment in question for no fault of him, in the interest of Justice, aforesaid impugned order dated 26th December, 2022 is set aside and the matter is remanded back to the assessing officer concerned to pass a fresh speaking order after giving opportunity of hearing to the petitioner or his authorised representative. ....