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    <title>2025 (8) TMI 386 - GUJARAT HIGH COURT</title>
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    <description>The HC held that denial of the mandatory video conference personal hearing under the Faceless Assessment provisions u/s 144B violates natural justice. Despite the petitioner&#039;s response and request for video hearing, the authorities failed to comply with the Standard Operating Procedure. Consequently, the impugned Assessment Order and demand notice dated 19.03.2025 were quashed and set aside. The matter was remanded to the National Faceless Assessment Authority for fresh adjudication in accordance with the SOP.</description>
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      <title>2025 (8) TMI 386 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=776199</link>
      <description>The HC held that denial of the mandatory video conference personal hearing under the Faceless Assessment provisions u/s 144B violates natural justice. Despite the petitioner&#039;s response and request for video hearing, the authorities failed to comply with the Standard Operating Procedure. Consequently, the impugned Assessment Order and demand notice dated 19.03.2025 were quashed and set aside. The matter was remanded to the National Faceless Assessment Authority for fresh adjudication in accordance with the SOP.</description>
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