2025 (3) TMI 1000

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....9;ble Mr.Justice Krishnan Ramasamy For the Petitioner : Mr. A. S. Sriraman For the Respondents : Mr. V. Mahalingam Senior Standing Counsel ORDER This Writ Petition has been filed seeking issuance of a Writ of Certiorari to call for the records of the Writ Petitioner on the file of the 1st respondent and to quash the impugned order u/s 250 of the Income Tax Act, 1961 (in short 'the Act&....

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....itioner requested for grant of personal hearing through Video Conferencing, however, the opportunity of personal hearing to appear through Video Conferencing has not been provided to the petitioner. Without providing opportunity of the personal hearing to the petitioner, the present impugned order has been passed. Therefore, he submitted that the impugned order passed by the first respondent is li....

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....ortunity to the petitioner to appear through Video Conferencing to present the case. Without providing an opportunity of personal hearing to the petitioner, the impugned order was passed on 19.06.2024. 6. If any order is passed without providing an opportunity of personal hearing, it is clearly amounts to violation of principles of natural justice. When the respondent intended to pass orders agai....