IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION

VINA WRIT PETITION NO. 15217 OF 2023

ARVIND KHADPE

Yogesh Mangalsen Behl .. Petitioner

Digitally signed by

VINA ARVIND

KHADPE

Date: 2025.12.15 Versus

14:44:13 +0530

Union of India & Ors. .. Respondents

Mr. Sanket S. Bora a/w. Deepak Sharma a/w. Archana Shetty a/w.

Vidhi Punamiya i/b. SPCM Legal , Advocates for the Petitioner.

Mr. Vikas Khamchandani, Advocates for the Respondent / Revenue.

CORAM: B. P. COLABAWALLA &

AMIT S. JAMSANDEKAR, JJ.

DATE: December 10, 2025

P. C.

1. The above Writ Petition seeks to challenge the Assessment Order dated 30^th April 2023 passed under Section 143(3) as well as the Demand Notice issued under Section 156 dated 30^th April 2023. The short ground on which the order is challenged is a breach of principles of natural justice. According to the Petitioner, they sought for a personal hearing through Video Conferencing (V.C.) on 27^th April 2023 and mentioned that the desired date of the V.C. is 28^th April 2023. According to the Petitioner, he learnt from the portal that the date for the V.C. was fixed on 29^th April 2023

at 4:00 pm, and no intimation thereof was given to the Petitioner for him to participat