Video Conferencing Not Granted as Further Clarification Was Unnecessary: No Violation of Natural Justice

Anandkumar Dhanraj Rathod Vs Union of India and ors. (Bombay High Court) The Bombay High Court recently addressed a writ petition in Anandkumar Dhanraj Rathod vs. Union of India & Ors., challenging an assessment order under Sections 143(3) and 144B of the Income Tax Act, 1961, for the Assessment Year 2021–2022. The petitioner claimed a breach of natural justice, alleging insufficient notice, discrepancies between the show cause notice and the final order, and the denial of a request for a personal hearing via video conferencing. However, the court emphasized that the petitioner had an al...