On writ allowing the petition the Court held that the opportunity of video conference was not provided . The Assessing was directed to give one more opportunity of hearing . The order was set aside . (AY. 2014 -15 )
Harsha Bhavesh Patel (Smt) v. NFAC ( 2022) 216 DTR 217 ( Karn)( HC)
S. 144B : Faceless Assessment –Natural justice – Opportunity of video conference was not provided – Order was set aside [ S. 148 , Art , 226 ]