Reassessment proceedings were initiated by way of the issue of notice under section 148 of the Act. In one of the cases, the assessee was not provided with an opportunity of being heard through video conferencing in spite of requesting the same. In another case, the “Dashboard for income tax portal” was found to be closed well before the time limit specified in the show cause notice. Hence the Assessee was unable to file a reply and seek a personal hearing. The AO then passed the reassessment order without providing such an opportunity for a hearing. On writ, the Court held that the reassessment proceedings suffered from a gross violation of principles of natural justice and hence the impugned orders were quashed and set aside. The contention of the department regarding the availability of an alternate remedy by way of appeal against such orders was also rejected. (AY.  2013-14, 2016-17 )