The assessment order was passed without giving an opportunity of personal hearing through video conference . On writ the High Court set aside the order and remanded the matters back to the Assessing Officer for de novo consideration after granting an opportunity of personal hearing and after taking into further submissions that the petitioner may make . ( WP No. 20076 -2077 of 2022 dt 4 -7 -2022) (AY. 2016 -17 , 2017 18 )
LKP Securities Ltd v . Dy.CIT( 2022) BCAJ -August -P 77 )( Bom)(HC))
S. 144B : Faceless Assessment – Principle of natural justice – Opportunity of hearing- Personal hearing through video conference was denied – Matter remanded [ Art , 226 ]