https://www.taxtmi.com/caselaws?id=762738 Kerala HC set aside faceless assessment orders for violating natural justice principles. The assessee specifically requested personal hearing through video conferencing, which was denied without consideration. Court held that statutory authorities must provide personal hearing opportunities when requested, even in faceless assessment proceedings. The denial constituted a procedural violation warranting judicial intervention under Article 226. The assessment orders were quashed due to failure to follow mandatory hearing procedures despite specific request for video conferencing facility. en-us Fri, 22 Nov 2024 00:00:00 +0530 Fri, 06 Dec 2024 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762738 Kerala HC set aside faceless assessment orders for violating natural justice principles. The assessee specifically requested personal hearing through video conferencing, which was denied without consideration. Court held that statutory authorities must provide personal hearing opportunities when requested, even in faceless assessment proceedings. The denial constituted a procedural violation warranting judicial intervention under Article 226. The assessment orders were quashed due to failure to follow mandatory hearing procedures despite specific request for video conferencing facility. Case-Laws Income Tax Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762738