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2023 (7) TMI 86 - DELHI HIGH COURTValidity of reopening of assessment - adjournment request rejected - Violation of natural justice - Petitioner sought adjournment for 15 days itself on “adjournment request window on e-portal”; but ignoring the adjournment request respondent no. 1 completed the assessment, observing that the petitioner was provided personal hearing through video-conferencing - HELD THAT:- Revenue, in all fairness concedes that the above mentioned violation of right to fair hearing has vitiated the impugned orders. Under these circumstances, the impugned notice and orders are set aside and matter is remanded to the Assessing Officer to pass fresh orders after affording a fair opportunity to the petitioner or his authorized representative to be heard.
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