https://www.taxtmi.com/caselaws?id=410470 The court found the draft assessment order to be illegal and unsustainable as it did not comply with the prescribed procedure under the Income Tax Act. The petitioner was not granted a personal hearing, violating principles of natural justice. The court directed authorities to conduct the assessment process in accordance with the law, emphasizing the need for a personal hearing. The petition was allowed, and the impugned draft assessment order was set aside, highlighting the significance of procedural fairness and natural justice in faceless assessments. en-us Fri, 30 Jul 2021 00:00:00 +0530 Mon, 02 Aug 2021 09:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410470 The court found the draft assessment order to be illegal and unsustainable as it did not comply with the prescribed procedure under the Income Tax Act. The petitioner was not granted a personal hearing, violating principles of natural justice. The court directed authorities to conduct the assessment process in accordance with the law, emphasizing the need for a personal hearing. The petition was allowed, and the impugned draft assessment order was set aside, highlighting the significance of procedural fairness and natural justice in faceless assessments. Case-Laws Income Tax Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410470