https://www.taxtmi.com/caselaws?id=419743 The Court quashed the assessment order under the Income Tax Act, 1961 for the assessment year 2018-19, citing a violation of the faceless scheme and principles of natural justice. The matter was remanded to the respondent for a fresh decision after granting the petitioner a proper opportunity for a hearing. The Court referred to precedent emphasizing the mandatory nature of providing a reasonable opportunity for a personal hearing to the assessee. Consequently, the assessment order, demand notices, and penalty notices were set aside, and the case was disposed of with directions for a new decision. en-us Mon, 21 Feb 2022 00:00:00 +0530 Thu, 23 Feb 2023 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419743 The Court quashed the assessment order under the Income Tax Act, 1961 for the assessment year 2018-19, citing a violation of the faceless scheme and principles of natural justice. The matter was remanded to the respondent for a fresh decision after granting the petitioner a proper opportunity for a hearing. The Court referred to precedent emphasizing the mandatory nature of providing a reasonable opportunity for a personal hearing to the assessee. Consequently, the assessment order, demand notices, and penalty notices were set aside, and the case was disposed of with directions for a new decision. Case-Laws Income Tax Mon, 21 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419743