https://www.taxtmi.com/caselaws?id=301734 The Court set aside the assessment order passed under Faceless Assessment due to the absence of a personal hearing despite a valid request by the Petitioner, citing the mandatory nature of the provision under Section 144B(7)(vii) of the Income Tax Act. The matter was remanded for compliance, directing the assessing officer to schedule a hearing and issue a fresh assessment order within three months. The decision focused on procedural fairness, emphasizing the importance of providing a personal hearing as required by law. en-us Tue, 24 Aug 2021 00:00:00 +0530 Sun, 17 Apr 2022 19:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301734 The Court set aside the assessment order passed under Faceless Assessment due to the absence of a personal hearing despite a valid request by the Petitioner, citing the mandatory nature of the provision under Section 144B(7)(vii) of the Income Tax Act. The matter was remanded for compliance, directing the assessing officer to schedule a hearing and issue a fresh assessment order within three months. The decision focused on procedural fairness, emphasizing the importance of providing a personal hearing as required by law. Case-Laws Income Tax Tue, 24 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301734