https://www.taxtmi.com/article/detailed?id=10969 Faceless assessment proceedings that close the E Portal without affording requests for adjournment or for a video conferencing hearing raise a denial of natural justice. Taxpayers should upload grievances to the Faceless Assessment Centre portal and send submissions by alternate means if the portal is inaccessible, preserve the record, and pursue the statutory appeal ordinarily; however, failure to provide the hearing envisaged by Section 144B may permit a direct constitutional challenge under Article 226 against assessments, demands and penalty actions taken after denial of opportunity to be heard. en-us Wed, 11 Jan 2023 09:56:32 +0530 Wed, 11 Jan 2023 09:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10969 Faceless assessment proceedings that close the E Portal without affording requests for adjournment or for a video conferencing hearing raise a denial of natural justice. Taxpayers should upload grievances to the Faceless Assessment Centre portal and send submissions by alternate means if the portal is inaccessible, preserve the record, and pursue the statutory appeal ordinarily; however, failure to provide the hearing envisaged by Section 144B may permit a direct constitutional challenge under Article 226 against assessments, demands and penalty actions taken after denial of opportunity to be heard. Articles Income Tax Wed, 11 Jan 2023 09:56:32 +0530 https://www.taxtmi.com/article/detailed?id=10969