Ker. HC: Assessment Order Quashed on Finding that Assessee Not Provided Effective Hearing - (16 Apr 2024)
DIRECT TAXATION
Ker. HC quashed an assessment order passed under the Income Tax Act, 1961, and held that since the assessee was not able to log in through link for video conferencing and was prevented an opportunity for an effective hearing, hence order passed was contrary to principles of natural justice.
Tags : KERALA HIGH COURT ASSESSMENT ORDER INCOME TAX ACT 1961 PRINCIPLES OF NATURAL JUSTICE
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