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    <title>2021 (7) TMI 1333 - ORISSA HIGH COURT</title>
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    <description>The High Court of Orissa addressed a challenge to an assessment order under the Faceless Assessment scheme, where the petitioner sought a personal hearing as per the Income Tax Act. The court issued notice, acknowledging the need to consider the request for a hearing and implement a similar Delhi High Court order. An interim order was granted to prevent coercive action until the next hearing, with parties allowed to use a court order printout due to COVID-19. The judgment emphasized procedural fairness, the right to be heard, and a balanced approach to justice, ensuring due process and legal compliance.</description>
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