https://www.taxtmi.com/highlights?id=58211 Faceless assessment u/s 144B - Since the statute itself makes the provision for grant of personal hearing, the respondents/revenue cannot veer away from the same. - Accordingly, the impugned assessment order as well as the impugned notice of demand and notice for initiating penalty proceedings, of even date, i.e., 29.04.2021, are set aside. - HC en-us Tue, 01 Jun 2021 17:13:57 +0530 Tue, 01 Jun 2021 17:13:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58211 Faceless assessment u/s 144B - Since the statute itself makes the provision for grant of personal hearing, the respondents/revenue cannot veer away from the same. - Accordingly, the impugned assessment order as well as the impugned notice of demand and notice for initiating penalty proceedings, of even date, i.e., 29.04.2021, are set aside. - HC Highlights Income Tax Tue, 01 Jun 2021 17:13:57 +0530 https://www.taxtmi.com/highlights?id=58211