9911796707
TMI Blog2025 (2) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... iple of natural justice - HELD THAT:- It is not in dispute that there is no adherence to the principles of natural justice as there is no opportunity of personal hearing through video conference is provided to the petitioner before passing the impugned assessment order. Without entering into the merits of the matter, we quash and set aside the impugned assessment order passed u/s 143(3) r/w Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y involved in this petition which is in narrow compass, with the consent of the learned advocates for the respective parties, this petition is taken up for final hearing. 4. By this petition under Article 227 of the Constitution of India, the petitioner has challenged the assessment order passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 (for short 'the Act') along wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner has also requested for hearing through video conference as stated in column No.6 of the aforesaid table, explaining details about the addition proposed in the show cause notice. 6. It appears that without considering the request of the petitioner for hearing through video conference the respondent No.2 passed the assessment order under Section 143(3) as stated in column No.7 in the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that the petitioner would be provided the opportunity of hearing through video conference if the matter is remanded back to the Assessing Officer. 9. Considering the above submissions and the facts on record, it is not in dispute that there is no adherence to the principles of natural justice as there is no opportunity of personal hearing through video conference is provided to the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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