https://www.taxtmi.com/caselaws?id=296674 The court granted exemption from filing court fee and affidavits, directing the petitioner to comply within a specified timeframe. It emphasized the mandatory nature of granting a personal hearing under the Faceless Assessment Scheme, setting aside the assessment order and notices due to the lack of personal hearing. The judgment underscored the need for adherence to the Scheme's provisions, specifically regarding personal hearings, and reiterated the petitioner's statutory right to a personal hearing. An adverse view taken without a personal hearing was deemed improper, leading to the court's decision to annul the assessment order and require a fresh order following a personal hearing. en-us Mon, 31 May 2021 00:00:00 +0530 Fri, 22 Oct 2021 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296674 The court granted exemption from filing court fee and affidavits, directing the petitioner to comply within a specified timeframe. It emphasized the mandatory nature of granting a personal hearing under the Faceless Assessment Scheme, setting aside the assessment order and notices due to the lack of personal hearing. The judgment underscored the need for adherence to the Scheme's provisions, specifically regarding personal hearings, and reiterated the petitioner's statutory right to a personal hearing. An adverse view taken without a personal hearing was deemed improper, leading to the court's decision to annul the assessment order and require a fresh order following a personal hearing. Case-Laws Income Tax Mon, 31 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296674