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TMI Blog2024 (5) TMI 1258X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner - HELD THAT:- Petitioner was not given effective hearing and without providing the effective hearing the impugned assessment order has been passed, the order suffers from violation of the principles of natural justice and, therefore, the same is set aside. The matter is remitted back to the 2nd respondent to provide fresh link to the petitioner intimating the date and time for hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition has been filed impugning the assessment order dated 13.03.2024 passed under the provisions of Section 147 read with Section 144 and 144B of the Income Tax Act, 1961 for the assessment year 2016-17. 3. The learned Senior Counsel for the petitioner submits that he will confine his arguments only on the point of violation of the principles of natural justice and denial of effective hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act was passed on 29.03.2023 for issuing notice under Section 148 of the Act. In response to the said notice, the petitioner filed return of his income for the assessment year in question. In the while, petitioner filed reply to the Show Cause Notice dated 22.12.2023 opted for personal hearing through video conferencing. The petitioner was provided the link, however, the petitioner could not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovision of hearing as well as principles of natural justice as enshrined under Article 14 of the Constitution of India, the order suffers from inherent illegality and, therefore, it may be set aside. 7. Mr. Christopher Abraham, learned Senior Standing Counsel for the Revenue is not in a position to dispute the screenshot and the email placed on record by the petitioner. 8. Considering the above su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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