https://www.taxtmi.com/caselaws?id=459535 In faceless assessment, an effective personal hearing must be afforded when sought by the assessee. Here, the assessee responded to the section 142(1) notice, sought video-conference hearing, and the scheduled hearing failed because of a technical glitch; no meaningful opportunity was then given before the order was passed. The Gujarat HC held that this amounted to breach of natural justice and denial of fair hearing, so the assessment order was quashed and the matter remanded to the competent authority for fresh adjudication after granting personal hearing through video conferencing. en-us Wed, 20 Sep 2023 00:00:00 +0530 Mon, 16 Feb 2026 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459535 In faceless assessment, an effective personal hearing must be afforded when sought by the assessee. Here, the assessee responded to the section 142(1) notice, sought video-conference hearing, and the scheduled hearing failed because of a technical glitch; no meaningful opportunity was then given before the order was passed. The Gujarat HC held that this amounted to breach of natural justice and denial of fair hearing, so the assessment order was quashed and the matter remanded to the competent authority for fresh adjudication after granting personal hearing through video conferencing. Case-Laws Income Tax Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459535