https://www.taxtmi.com/caselaws?id=775873 The HC set aside the impugned assessment order under the Faceless Assessment Scheme u/s 144B, holding that the petitioner had timely submitted a reply which was incorrectly disregarded by the assessing officer, violating Section 144B(1)(xv). Additionally, the petitioner's request for a personal hearing via video conference was denied, contrary to the mandatory requirement under Section 143(3). The court emphasized that both the petitioner's reply and material must be considered before passing the final order. Consequently, the assessment order was quashed for non-compliance with principles of natural justice and statutory mandates. en-us Mon, 28 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775873 The HC set aside the impugned assessment order under the Faceless Assessment Scheme u/s 144B, holding that the petitioner had timely submitted a reply which was incorrectly disregarded by the assessing officer, violating Section 144B(1)(xv). Additionally, the petitioner's request for a personal hearing via video conference was denied, contrary to the mandatory requirement under Section 143(3). The court emphasized that both the petitioner's reply and material must be considered before passing the final order. Consequently, the assessment order was quashed for non-compliance with principles of natural justice and statutory mandates. Case-Laws Income Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775873