Delhi High Court Rules Personal Hearing Must Be Granted u/s 144B if Conditions Met; Case Remanded for Review. https://www.taxtmi.com/highlights?id=62683 Assessment u/s 144B - Faceless Assessment - request for personal hearing or to make oral submissions, on approval of the request, the personal hearing shall be conducted exclusively through Video Conferencing was not honoured - As observed by Delhi High Court, the use of the word 'may' u/s 144B is to be construed as 'shall', if otherwise the requirements under the said Circular are complied with. - Matter restored back - HC en-us Thu, 31 Mar 2022 13:08:44 +0530 Thu, 31 Mar 2022 13:08:44 +0530 TaxTMI RSS Generator Delhi High Court Rules Personal Hearing Must Be Granted u/s 144B if Conditions Met; Case Remanded for Review. https://www.taxtmi.com/highlights?id=62683 Assessment u/s 144B - Faceless Assessment - request for personal hearing or to make oral submissions, on approval of the request, the personal hearing shall be conducted exclusively through Video Conferencing was not honoured - As observed by Delhi High Court, the use of the word 'may' u/s 144B is to be construed as 'shall', if otherwise the requirements under the said Circular are complied with. - Matter restored back - HC Highlights Income Tax Thu, 31 Mar 2022 13:08:44 +0530 https://www.taxtmi.com/highlights?id=62683