https://www.taxtmi.com/highlights?id=59012 Faceless assessment u/s 144B - Need for personal hearing as provided - When an assessee approaches with response to show cause notice, the request made by an assessee, as referred to in clause (vii) of sub section 7 of section 144B, would have to be taken into account and it would not be proper, looking at the prescribed procedure with strong undercurrent to have hearing on a request after notice, to say that petitioner would have opportunity pursuant to section 144C in the present matter, would intercept operation of the scheme contained under section 144B. - HC en-us Mon, 02 Aug 2021 18:41:12 +0530 Mon, 02 Aug 2021 18:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59012 Faceless assessment u/s 144B - Need for personal hearing as provided - When an assessee approaches with response to show cause notice, the request made by an assessee, as referred to in clause (vii) of sub section 7 of section 144B, would have to be taken into account and it would not be proper, looking at the prescribed procedure with strong undercurrent to have hearing on a request after notice, to say that petitioner would have opportunity pursuant to section 144C in the present matter, would intercept operation of the scheme contained under section 144B. - HC Highlights Income Tax Mon, 02 Aug 2021 18:41:12 +0530 https://www.taxtmi.com/highlights?id=59012