Assessment Order Invalid as Failure to Click Portal Button Cannot Defeat Right to Hearing

Creative Poly Packs Pvt. Ltd. Vs Assessment Unit (Calcutta High Court) Calcutta HC order Whether failure to click the seek video conferencing button on the IT portal disentitles an assessee from personal hearing Sub: Whether failure to click the “seek video conferencing” button on the income-tax portal disentitles an assessee from personal hearing and Whether passing assessment order without granting personal hearing (despite written request) violates principles of natural justice? The issue in this case was related to Assessment order dated 20 March 2025 passed under Section 143(3) r/w Se...