Dismissing the petition the Court held that the Assessee having not complied with the provisions of S. 144B to avail the facility of personal hearing through video conferencing facility, there is no substance in the submission that there has been a violation of the principles of natural justice. (AY. 2020-21)
Wadakkancherry Service CoOperative Bank Ltd. v. ITO (2024) 338 CTR 752 (Ker) (HC) Editorial :Order of single judge is set aside, Wadakkancherry Service Co-Operative Bank Ltd. v ITO (2024) 338 CTR 750 (Ker) (HC)
S. 144B : Faceless Assessment-Opportunity of hearing-Principle of natural justice-Opportunity of personal hearing was not given-Writ petition is dismissed. [Art. 226]
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