Assessment Order Quashed as 3-Hour Notice for Video Hearing Violated Natural Justice

Sanjay Mahendrabhai Desai Vs National E-Assessment Centre Assessment Unit & Anr. (Karnataka High Court) The Karnataka High Court quashed an assessment order passed under Sections 144 and 144B of the Income Tax Act, 1961, holding that the assessee was not provided a reasonable opportunity of hearing before completion of the assessment. The petitioner, an individual assessee, filed the return of income for Assessment Year 2024-25 on 25 October 2024. According to the petitioner, several notices issued by the Income Tax Department were not received. The petitioner became aware of the earlier n...