Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 523 - HC - Income TaxValidity of Reopening of assessment u/s 147 - request to personal appearance through video conferencing not been considered - addition u/s 68 - HELD THAT:- In the impugned assessment order, no reasons have been given as to why the petitioner was not afforded personal hearing through Video Conferencing as requested by him through his communication dated 07.09.2021 to show that he had infact declared the sum in his balance sheet. This court is of the considered view that the respondents ought to have granted an opportunity of personal hearing to the petitioner through video conferencing as sought for by him in his communication dated 07.09.2021. Therefore, this Court is of the considered view that the principles of natural justice have been violated by the respondents before passing the impugned assessment order - Decided in favour of assessee.
|