GRYPHON CERAMICS PRIVATE LIMITED Vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

JUDGEMENT

(1.) Heard learned advocate Mr.Manish J.Shah for the petitioner and learned Senior Standing Counsel Mr.Karan Sanghani for the respondent no.1.

(2.) Rule returnable forthwith. Learned Senior Standing Counsel Mr.Karan Sanghani waives service of notice of rule on behalf of respondent. Having regard to the controversy in narrow compass, with the consent of learned advocates for the respective parties the matter is taken up for hearing.

(3.) By this petition under Article 227 of the Constitution of India, the petitioner has challenged the Assessment Order dtd. 20/9/2021 for the Assessment Year 2018-19 passed under Sec. 143(3) read with Sec. 144B of the Income Tax Act, 1961 (for short "the Act") along with the demand notice under Sec. 156 of the Act on the ground that the petitioner has not been provided opportunity of hearing through video conference.