https://www.taxtmi.com/caselaws?id=419584 In faceless assessment proceedings, a requested personal hearing under Section 144B is a substantive procedural safeguard where proposed variation is made and the assessee seeks oral submissions. Denial of that hearing, despite a specific request and participation in the show-cause process, breaches the statutory hearing requirement and the principles of natural justice. The Delhi HC noted that the assessment scheme requires standards and procedures to support such safeguards, and the assessment order was therefore vitiated. The consequential demand notice and penalty initiation notices were set aside. en-us Thu, 10 Mar 2022 00:00:00 +0530 Mon, 22 Aug 2022 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419584 In faceless assessment proceedings, a requested personal hearing under Section 144B is a substantive procedural safeguard where proposed variation is made and the assessee seeks oral submissions. Denial of that hearing, despite a specific request and participation in the show-cause process, breaches the statutory hearing requirement and the principles of natural justice. The Delhi HC noted that the assessment scheme requires standards and procedures to support such safeguards, and the assessment order was therefore vitiated. The consequential demand notice and penalty initiation notices were set aside. Case-Laws Income Tax Thu, 10 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419584