2022 (4) TMI 1560

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....<br>Income Tax<br>Hon'ble Mr. Justice B. M. Shyam Prasad For the Petitioner : Sri. Annamalai. S, Advocate For the Respondents : Sri. K.V. Aravind, Advocate ORDER The petitioner has called in question the initiation of the proceedings under Section 148 of the Income Tax Act 1961 and the continuation thereof after the amendment with effect from 01.04.2021, the decision on the petitioner's object....

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....ged in beyond 11:30 a.m. but the scheduled hearing did not commence. The petitioner has uploaded response at 11:45 a.m. Notwithstanding the same, the assessee has opined that the petitioner did not participate in the scheduled personal hearing. The Assessing Officer's order in this regard reads as follows: "8.1 The assessee has sought personal hearing through video conferencing which was schedu....

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....ged in well in time and continued to be logged in until 11:50 a.m. As regards the petitioner's grievance that the personal hearing was a non-starter, the Assessing Officer has perfunctorily opined that the screenshots relied upon by the petitioner are for the period prior to 11:30 a.m. There cannot be a hyper technical approach, especially with the petitioner placing on record the response at 11:5....