https://www.taxtmi.com/caselaws?id=799527 Faceless assessment procedure requires an effective personal hearing through video conferencing when the assessee specifically requests one. Where the requested hearing does not commence and is not rescheduled, with no subsequent hearing notice shown, finalising the assessment breaches Section 144B of the Income-tax Act and principles of natural justice. The assessment, consequential demand and penalty proceedings cannot be sustained; fresh assessment requires a further reply opportunity, an effective hearing, disclosure of material proposed for reliance, and a reasoned order. en-us Fri, 11 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799527 Faceless assessment procedure requires an effective personal hearing through video conferencing when the assessee specifically requests one. Where the requested hearing does not commence and is not rescheduled, with no subsequent hearing notice shown, finalising the assessment breaches Section 144B of the Income-tax Act and principles of natural justice. The assessment, consequential demand and penalty proceedings cannot be sustained; fresh assessment requires a further reply opportunity, an effective hearing, disclosure of material proposed for reliance, and a reasoned order. Case-Laws Income Tax Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799527