Gujarat High Court Quashes Income Tax Assessment Over Lack of Hearing

Agrawal Jmc Joint Venture Vs Assistant/Joint/Deputy/ACIT/ITO (Gujarat High Court) The Gujarat High Court has set aside an income tax assessment order totaling over ₹107 crore against a joint venture involved in highway construction, citing a violation of natural justice principles. The court found that the Income Tax Department failed to provide a personal hearing to the petitioner despite a timely request. The petitioner, engaged in infrastructure projects, had filed a nil return for the Assessment Year 2018-2019. Subsequently, their case was selected for limited scrutiny concerning interes...