https://www.taxtmi.com/caselaws?id=432788 The court set aside the assessment order for the assessment year 2020-21 due to the violation of natural justice in faceless assessment proceedings. The court emphasized the mandatory nature of providing a personal hearing to the assessee, citing a previous case precedent. The Assessing Officer was directed to conduct a fresh assessment within twelve weeks, granting the petitioner a personal hearing and considering the revised returns/documents. This decision underscores the importance of upholding natural justice and fair procedures in the assessment process under the Income Tax Act, 1961. en-us Fri, 18 Nov 2022 00:00:00 +0530 Fri, 13 Jan 2023 07:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432788 The court set aside the assessment order for the assessment year 2020-21 due to the violation of natural justice in faceless assessment proceedings. The court emphasized the mandatory nature of providing a personal hearing to the assessee, citing a previous case precedent. The Assessing Officer was directed to conduct a fresh assessment within twelve weeks, granting the petitioner a personal hearing and considering the revised returns/documents. This decision underscores the importance of upholding natural justice and fair procedures in the assessment process under the Income Tax Act, 1961. Case-Laws Income Tax Fri, 18 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432788