https://www.taxtmi.com/caselaws?id=413233 In faceless assessment under section 144B of the Income-tax Act, the National Faceless Assessment Centre must give the assessee an opportunity to show cause against any proposed variation prejudicial to its interest, and the scheme also contemplates a request for personal hearing after such notice. Where an assessment under section 143(3) is completed without granting that mandatory notice and opportunity, the assessment is vitiated for breach of statutory procedure and is liable to be set aside, with objections to be filed for fresh completion of assessment. en-us Mon, 06 Sep 2021 00:00:00 +0530 Thu, 07 Oct 2021 09:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413233 In faceless assessment under section 144B of the Income-tax Act, the National Faceless Assessment Centre must give the assessee an opportunity to show cause against any proposed variation prejudicial to its interest, and the scheme also contemplates a request for personal hearing after such notice. Where an assessment under section 143(3) is completed without granting that mandatory notice and opportunity, the assessment is vitiated for breach of statutory procedure and is liable to be set aside, with objections to be filed for fresh completion of assessment. Case-Laws Income Tax Mon, 06 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413233