Kumarbhai Manharlal Desai v. ACIT (2024) 296 Taxman 12(Guj)(HC)

S. 144B: Face less assessment-Reassessment-Principle of natural justice-Technical glitch-Order is set aside.[S. 147, 148, Art.226]

The assessee was given an opportunity for a personal hearing through videoconferencing, which could not be concluded due to a technical glitch. When the officer from NFAC accepted such a glitch, the assessment order finalised was in breach of principles of natural justice and hence was to be quashed and set aside. The matter was remanded to the competent authority. (AY. 2016-17)