2026 (1) TMI 994

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....h, a/w Akshay Pawar,. For the Respondents: Adv. Ravi Rattesar,. P. C. 1. Mentioned. With the consent of the parties taken out of turn. 2. Rule. Respondents waive service. By consent of the parties, Rule is made returnable forthwith and heard finally. 3. The facts are in a narrow compass. The assessment of the Petitioner for Assessment Year (A.Y.) 2023-2024 was picked up for scrutiny....

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....oceedings and submit the balance details and explanation in furtherance of the discussion. (b) The Petitioner also intimated the problems faced for uploading the details of documents and requested to refer the matter to the Verification Unit (VU). (c) The Petitioner further sought copies of replies received in response to notices issued under section 133(6) of the Act which are r....

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....rly the denial of the opportunity of a hearing, that the petitioner has approached this Court seeking quashing of the Assessment Order, the consequential demand notice, and the penalty and other proceedings. The basic ground is that the same is in violation of the principles of natural justice and the provisions of Section 144B of the IT Act. 6. Mr. Ravi Rattesar, the learned Counsel appearing ....

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.... authorised representative may request a personal hearing so as to make his oral submissions or present his case before the income tax authority of the relevant unit. Section 144B(6)(viii) stipulates that where a request for personal a hearing has been received, the income tax authority shall allow such hearing, which shall be conducted exclusively through video conferencing or video telephony. ....