Assessment Order Quashed for not providing Video-Conference Personal Hearing

Venkateshwara Jewellery Vs Assessment Unit (Madras High Court)

The Madras High Court recently delivered a significant judgment regarding the obligation of faceless personal hearings under Section 144B of the Income Tax Act. The case, Venkateshwara Jewellery Vs Assessment Unit, raises pertinent questions about the interpretation of the term ‘shall’ in ensuring video-conference hearings.

The crux of the matter lies in the petitioner’s contention that they were denied a video-conference hearing, despite requesting one in response to a show cause notice. The pe

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