https://www.taxtmi.com/caselaws?id=787426 Failure to afford an assessee the mandated opportunity to file a reply to a show-cause notice and to obtain personal hearing in faceless assessment proceedings under the remand direction violates the principles of natural justice and renders the proceedings procedurally infirm. Consequentially, the impugned assessment and demand were set aside, the assessee permitted to file her reply to the notice, and a personal hearing must be afforded before any fresh assessment is completed. The decision directs reassessment only after compliance with the remand and hearing requirements. en-us Mon, 23 Feb 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787426 Failure to afford an assessee the mandated opportunity to file a reply to a show-cause notice and to obtain personal hearing in faceless assessment proceedings under the remand direction violates the principles of natural justice and renders the proceedings procedurally infirm. Consequentially, the impugned assessment and demand were set aside, the assessee permitted to file her reply to the notice, and a personal hearing must be afforded before any fresh assessment is completed. The decision directs reassessment only after compliance with the remand and hearing requirements. Case-Laws Income Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787426