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2025 (2) TMI 654

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....Mr. Varun K. Patel (3802) for the Respondent(s) No. 1,2 ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Mohit Balani for the petitioners, learned advocate Mr. Dev D. Patel for learned Senior Standing Counsel Mr. Varun K. Patel for the respondent. 2. Rule returnable forthwith. Learned advocate waives service of notice of rule on behalf of the respondents....

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....aring through video conference Date of final assessment order SCA 7860/2022 2013-14 31.03.2016  - 26.03.2022 28.03.2022 29.03.2022 5. This Court has entertained this petition on the limited ground of breach of principles of natural justice. We therefore, do not refer to the facts in detail. The details of issuance of show cause notice as contemplated in Section 144B of the Act is nar....

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....erefore submitted that in order to comply with the principles of natural justice, the impugned order may be quashed and set aside and the matter may be remanded back to the Assessing Officer to pass a fresh denovo order after giving an opportunity of hearing to the petitioner through video conference. 8. On the other hand, learned advocate Mr. Dev D. Patel for learned Senior Standing Counsel Mr. ....