https://www.taxtmi.com/caselaws?id=797966 Faceless assessment procedure requires necessary enquiries, verification and collection of relevant information before a show-cause notice, followed by specific queries, proper consideration of replies and a meaningful personal hearing. Additions cannot rest on grounds not raised in the show-cause notice or on information never sought from the assessee. A hearing opportunity limited to a few hours, without a fresh opportunity after a failed video-conference link, denies effective participation. Breach of these requirements renders the assessment, consequential demand and penalty notices unsustainable, requiring proceedings to restart from the show-cause-notice stage. en-us Mon, 24 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797966 Faceless assessment procedure requires necessary enquiries, verification and collection of relevant information before a show-cause notice, followed by specific queries, proper consideration of replies and a meaningful personal hearing. Additions cannot rest on grounds not raised in the show-cause notice or on information never sought from the assessee. A hearing opportunity limited to a few hours, without a fresh opportunity after a failed video-conference link, denies effective participation. Breach of these requirements renders the assessment, consequential demand and penalty notices unsustainable, requiring proceedings to restart from the show-cause-notice stage. Case-Laws Income Tax Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797966