The High Court examined the validity of an assessment order ...

Court rules in favor of petitioner! Assessment order annulled due to lack of hearing. Respondent's claim rejected, petitioner gets right to video conference hearing.

Case Laws Income Tax

June 28, 2024

The High Court examined the validity of an assessment order issued without offering a personal hearing, deeming it a breach of natural justice. The case was transferred from the National Faceless Assessment Center to the jurisdictional AO u/s 144B(8). The respondent rejected the petitioner's request for a hearing via video conference due to purported lack of functionality, contrary to provisions in section 144B and a CBDT circular. The court found the respondent's claim baseless as the circular mandated a hearing either via video conference or in a designated area. The petitioner's right to a hearing was upheld, dismissing the respondent's argument of alternative appeal options. The assessment order was annulled, and the matter was remanded for a proper hearing in line with the CBDT circular.

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The High Court examined the validity of an assessment order ...

Court rules in favor of petitioner! Assessment order annulled due to lack of hearing. Respondent's claim rejected, petitioner gets right to video conference hearing.

Case Laws Income Tax

June 28, 2024

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