https://www.taxtmi.com/article/detailed?id=10193 Under the faceless assessment scheme Section 144B permits an assessee to request a personal hearing when a variation is proposed in a draft assessment order, and the ReAC head may approve such requests; the CBDT SOP allows video conference hearings with written submissions and documentary supplementation. Courts have held issuance of a Show Cause Notice is mandatory before prejudicial variation and that denial of requested personal hearing violates principles of natural justice, leading to set aside and remand for issuance of proper notice, draft order and a reasoned order. en-us Thu, 20 Jan 2022 10:22:04 +0530 Thu, 20 Jan 2022 10:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10193 Under the faceless assessment scheme Section 144B permits an assessee to request a personal hearing when a variation is proposed in a draft assessment order, and the ReAC head may approve such requests; the CBDT SOP allows video conference hearings with written submissions and documentary supplementation. Courts have held issuance of a Show Cause Notice is mandatory before prejudicial variation and that denial of requested personal hearing violates principles of natural justice, leading to set aside and remand for issuance of proper notice, draft order and a reasoned order. Articles Income Tax Thu, 20 Jan 2022 10:22:04 +0530 https://www.taxtmi.com/article/detailed?id=10193