2023 (7) TMI 86

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..... ng that the petitioner was provided personal hearing through video-conferencing - HELD THAT:- Revenue, in all fairness concedes that the above mentioned violation of right to fair hearing has vitiated the impugned orders. Under these circumstances, the impugned notice and orders are set aside and matter is remanded to the Assessing Officer to pass fresh orders after affording a fair opportunity .....

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..... e 226 of the Constitution of India has assailed order dated 17.05.2023 passed under Section 147 [read with 144B] of the Income Tax Act, 1961, notice dated 25.07.2022 issued under Section 148 of the Act and order dated 25.07.2022 passed under Section 148A(d) of the Act, all pertaining to the Assessment Year 2014-15. The petitioner has laid challenge to the above mentioned impugned notice and orders .....

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..... rencing vide show cause notice dated 28.04.2023 but petitioner did not file any response or documentary evidence. 4. Learned counsel for respondents/revenue, in all fairness concedes that the above mentioned violation of right to fair hearing has vitiated the impugned orders. 5. Under these circumstances, the impugned notice and orders are set aside and matter is remanded to the Assessing Of .....

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