https://www.taxtmi.com/caselaws?id=416453 The High Court quashed the assessment order issued under Section 156 of the Income Tax Act, 1961 for Assessment Year 2018-19 due to the denial of a personal hearing before passing the order. Emphasizing the mandatory nature of faceless assessment procedures under Section 144B of the IT Act, the court held that neglecting procedural safeguards would render the assessment invalid. The court directed the Respondent to provide the petitioner with a personal hearing through video-conferencing and complete the assessment within 3 months following the due procedure under Section 144B. en-us Thu, 23 Dec 2021 00:00:00 +0530 Fri, 29 Apr 2022 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416453 The High Court quashed the assessment order issued under Section 156 of the Income Tax Act, 1961 for Assessment Year 2018-19 due to the denial of a personal hearing before passing the order. Emphasizing the mandatory nature of faceless assessment procedures under Section 144B of the IT Act, the court held that neglecting procedural safeguards would render the assessment invalid. The court directed the Respondent to provide the petitioner with a personal hearing through video-conferencing and complete the assessment within 3 months following the due procedure under Section 144B. Case-Laws Income Tax Thu, 23 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416453