https://www.taxtmi.com/caselaws?id=795712 Faceless assessment procedure requires that additions remain within the proposed variations in the show-cause notice and that the assessee receive an effective opportunity of virtual hearing when requested. The materials indicated prima facie that the assessment order contained additions exceeding the proposed variations, while no video-conferencing link or password was provided on the scheduled date and no further hearing appeared to have been granted. These circumstances indicated possible non-compliance with prescribed procedure and principles of natural justice. The matter was listed for further consideration, with liberty reserved to pursue interim relief if necessary. en-us Tue, 14 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795712 Faceless assessment procedure requires that additions remain within the proposed variations in the show-cause notice and that the assessee receive an effective opportunity of virtual hearing when requested. The materials indicated prima facie that the assessment order contained additions exceeding the proposed variations, while no video-conferencing link or password was provided on the scheduled date and no further hearing appeared to have been granted. These circumstances indicated possible non-compliance with prescribed procedure and principles of natural justice. The matter was listed for further consideration, with liberty reserved to pursue interim relief if necessary. Case-Laws Income Tax Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795712