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2023 (9) TMI 681 - SC ORDER
Faceless Assessment u/s 144B - violation of principle of natural justice - not providing opportunity of hearing to the petitioner giving no response to the request made by the petitioner for grant of opportunity of hearing through video conferencing - HC [2022 (12) TMI 701 - ALLAHABAD HIGH COURT] remitting matter back to the competent authority/National Faceless Assessment Centre for passing fresh assessment order after providing due opportunity of hearing to the petitioner by fixing a date for personal hearing through video conferencing HELD THAT:- As we find that the matter has been remitted in order to give an opportunity to the petitioner of being heard. However, learned counsel for the petitioner submitted that certain contentions touching upon the constitutional validity of Section 144-B(9) as well as the exercise of jurisdiction under Section 143(2) were raised in the writ petition and being aggrieved by the impugned order, this special leave petition has been filed.
We note that since the matter has been remitted to the Assessing Authority to be considered on merits, we dispose of this Special Leave Petition reserving liberty to the petitioner to revive this petition in the event the petitioner is unsuccessful before the statutory authorities so as to raise the contentions raised in this special leave petition on the other aspects of the matter.