Video Conference Hearing U/s 143(3) Deemed Valid as Assessee Failed to Produce Documents Despite Fair Opportunity

HC upheld assessment order issued under Section 143(3) read with 144B, finding no violation of natural justice principles. The assessee had received show cause notice and participated in video conferencing hearing, where they explained loan transactions in detail. The Court determined video conferencing was substantive, not merely procedural. Notably, assessee failed to produce relevant documentation supporting their position despite having opportunity. Court emphasized that burden lies with notice recipient to furnish supporting evidence, and assessing officer cannot be expected to specifically request unknown documents. Finding due process requirements satisfied and no procedural violations established, petition dismissed. .....

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