TMI Blog2023 (3) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 commu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Standing Counsel appearing for the respondents. 3. The petitioner had submitted his reply to the Show Cause Notice issued by the respondents and thereafter, sought for personal appearance through video conferencing by his Email dated 07.09.2021 which was uploaded in the respondent web portal. However, as seen from the impugned assessment order, the said request has not been considered, but in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h reveals that the said sum of Rs.2,30,00,000/- was infact disclosed in the balance sheet and it reveals that one Santha Anantharaman from whom, the petitioner had purchased the property, had received a sum of Rs.2,30,00,000/- from the petitioner. 6. However, as seen from the impugned assessment order, the first respondent has given a finding that the petitioner has not disclosed the said amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o conferencing as sought for by him in his communication dated 07.09.2021. 7. 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 dated 11.09.2021. Hence, the impugned assessment order dated 11.09.2021 has to be quashed and the matter has to be remanded back to the first respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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