2026 (4) TMI 740

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....urnable forthwith. Mr. Dev Patel, learned Senior Standing Counsel, waives service of notice of rule on behalf of the respondents. 3. Having regard to the controversy involved in this petition, with the consent of the learned advocates appearing for the respective parties, the matter is taken up for final hearing and final disposal today. The present petition preferred under Article 226 of the Constitution of India challenges the Assessment Order dated 10.02.2026 passed under Section 144 of the Income Tax Act, 1961 (for short hereinafter referred to as "the Act"), read with Section 144B of the Act. 4. The brief facts leading to filing of the present writ petition are as under: 4.1 The petitioner is an individual assessee, who filed ....

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....etitioner to reschedule the video conference after 12.02.2026. However, the respondents did not consider the request of the petitioner and passed an Assessment Order under Section 144 read with Section 144B of the Act on 10.02.2026 which is impugned in the present petition. 5. Mr. Darshan Patel, learned advocate appearing on behalf of the petitioner, submitted that the respondents has passed the final Assessment Order under Section 143(3) read with Section 144B of the Act in gross violation of the principles of natural justice without providing an opportunity of video conferencing as per Section 144B(6)(vii) and Section 144B(6) (viii) of the Act. 5.1 It was further submitted by learned advocate Mr. Darshan Patel that the final Assessm....

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....ment after 12.02.2026. However, video conferencing notice was given only on 30.01.2026 within a span of three hours and such fact cannot be disputed. 7. In wake of such factual aspect, Mr. Dev Patel, learned Senior Standing Counsel, has requested to pass appropriate orders. 8. In the instance case, it is not disputed that the show-cause notice was issued to the petitioner on 24.01.2026. A request was made by the petitioner on 28.01.2026 to grant video conference to the petitioner after 12.02.2026. Despite such request made by the petitioner, an intimation of Video Conferencing was given on 30.01.2026 at around 12:55 p.m directing the petitioner to remain present for video conferencing at 4:00 p.m i.e. after period of three hours. Furt....