2022 (12) TMI 1573

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....2058) for the Petitioner(s) No. 1 MS SHAILEE S MEHTA(5873) for the Petitioner(s) No. 1 MR.VARUN K.PATEL(3802) for the Respondent(s) No. 1,2 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner is before this Court seeking to challenge and question the action of the respondent authority of passing the order of assessment without availing an opportunity of hearing.....

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....ot necessary to keep the same issue which is already dealt with". 4. This is a clear and unequivocal breach of principles of natural justice. It is not for the assessing officer to decide whether the video conference is necessary or not. Once there is a request for personal hearing and as the law provides for availing the opportunity of personal hearing, this unilateral decision on the part of ....