https://www.taxtmi.com/article/detailed?id=11004 The faceless assessment procedure under Section 144B requires that when an assessment unit proposes variations prejudicial to the assessee it must serve a draft or show cause notice specifying those variations and afford the assessee an opportunity to respond, including, on request, a personal hearing through video conferencing. Failure to issue the revised draft/show cause notice or to provide the requested personal hearing before finalizing prejudicial additions contravenes the procedural safeguards and principles of natural justice in the faceless assessment scheme. en-us Thu, 19 Jan 2023 11:45:05 +0530 Thu, 19 Jan 2023 11:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11004 The faceless assessment procedure under Section 144B requires that when an assessment unit proposes variations prejudicial to the assessee it must serve a draft or show cause notice specifying those variations and afford the assessee an opportunity to respond, including, on request, a personal hearing through video conferencing. Failure to issue the revised draft/show cause notice or to provide the requested personal hearing before finalizing prejudicial additions contravenes the procedural safeguards and principles of natural justice in the faceless assessment scheme. Articles Income Tax Thu, 19 Jan 2023 11:45:05 +0530 https://www.taxtmi.com/article/detailed?id=11004