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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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