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    <title>2021 (9) TMI 1108 - BOMBAY HIGH COURT</title>
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    <description>The High Court held that the assessment order issued in breach of the Faceless Assessment Scheme, 2019, without granting the petitioner a personal hearing or issuing a mandatory draft assessment order, was invalid. Despite the petitioner&#039;s requests, no personal hearing was provided, and the draft assessment order was not issued as required by the Scheme. Consequently, the Court set aside the assessment order dated March 2, 2021, along with related notices, directing the respondents to comply with legal provisions.</description>
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      <description>The High Court held that the assessment order issued in breach of the Faceless Assessment Scheme, 2019, without granting the petitioner a personal hearing or issuing a mandatory draft assessment order, was invalid. Despite the petitioner&#039;s requests, no personal hearing was provided, and the draft assessment order was not issued as required by the Scheme. Consequently, the Court set aside the assessment order dated March 2, 2021, along with related notices, directing the respondents to comply with legal provisions.</description>
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