https://www.taxtmi.com/caselaws?id=467742 The faceless assessment framework requires the tax authority to consider a valid request for personal hearing where a variation is proposed in the draft assessment order. A request cannot be rejected merely because the show-cause notice does not prescribe a particular mode of hearing, and denial of the hearing breaches the statutory safeguard and natural justice. The assessment order, demand notice and penalty notice were set aside, and the matter was remanded for fresh adjudication after granting a video-conference hearing. en-us Mon, 12 Jul 2021 00:00:00 +0530 Tue, 31 Mar 2026 19:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467742 The faceless assessment framework requires the tax authority to consider a valid request for personal hearing where a variation is proposed in the draft assessment order. A request cannot be rejected merely because the show-cause notice does not prescribe a particular mode of hearing, and denial of the hearing breaches the statutory safeguard and natural justice. The assessment order, demand notice and penalty notice were set aside, and the matter was remanded for fresh adjudication after granting a video-conference hearing. Case-Laws Income Tax Mon, 12 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467742