https://www.taxtmi.com/caselaws?id=432296 The court allowed the petition, setting aside the assessment order and penalty notice, directing compliance with Faceless Assessment procedures under Section 144B of the Income Tax Act, 1961. The respondent was instructed to issue a show cause notice-cum-draft assessment order, providing the petitioner with a personal hearing opportunity through video conference within twelve weeks. The court emphasized procedural adherence over the case's merits, emphasizing the significance of upholding natural justice principles in tax assessments. en-us Mon, 20 Jun 2022 00:00:00 +0530 Fri, 11 Aug 2023 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432296 The court allowed the petition, setting aside the assessment order and penalty notice, directing compliance with Faceless Assessment procedures under Section 144B of the Income Tax Act, 1961. The respondent was instructed to issue a show cause notice-cum-draft assessment order, providing the petitioner with a personal hearing opportunity through video conference within twelve weeks. The court emphasized procedural adherence over the case's merits, emphasizing the significance of upholding natural justice principles in tax assessments. Case-Laws Income Tax Mon, 20 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432296