Order quashed as passed without providing personal hearing as required u/s. 144B: Madras HC

Vee See Bee Trust Vs Assessment Unit (Madras High Court) Madras High Court held that personal hearing through video conferencing or other mode was not provided inspite of specific request. Hence, order passed without satisfying mandatory requirement of section 144B of the Income Tax Act is unsustainable in law. Facts- Vide the present petition, the petitioner mainly challenges the assessment order dated 22.03.2024 on the ground that a personal hearing through video conferencing or other mode was not provided to the petitioner in spite of an express request for the same. Conclusion- Held that t...