Assessment Order Overturned for Violating Natural Justice: Insufficient Time for Petitioner in Video Hearing.

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....Validity of assessment order - the petitioner has been deprived away of their rights to appear in person to put forth their contention as the petitioner was heard only through video conferencing, which lasted only for five to six minutes and thereafter, the Portal was closed and within a short span of time, no assessee can be expected to put forth their contention in an effective manner. Therefore, this Court holds that the impugned order is in gross violation of principles of natural justice and liable to be aside. - HC....