https://www.taxtmi.com/article/detailed?id=11990 Section 144B's faceless assessment scheme requires that no adverse directions be issued without affording a reasonable opportunity to the assessee, including personal hearings. Assessing officers must provide sufficient time to reply (the court indicated a minimum of about 21 days in ordinary cases), supply documents forming the basis of a notice when needed, conduct full enquiries addressing assessees' objections, and pass detailed, speaking orders explaining reasons for rejecting contentions. en-us Fri, 27 Oct 2023 09:47:36 +0530 Fri, 27 Oct 2023 09:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11990 Section 144B's faceless assessment scheme requires that no adverse directions be issued without affording a reasonable opportunity to the assessee, including personal hearings. Assessing officers must provide sufficient time to reply (the court indicated a minimum of about 21 days in ordinary cases), supply documents forming the basis of a notice when needed, conduct full enquiries addressing assessees' objections, and pass detailed, speaking orders explaining reasons for rejecting contentions. Articles Income Tax Fri, 27 Oct 2023 09:47:36 +0530 https://www.taxtmi.com/article/detailed?id=11990