https://www.taxtmi.com/highlights?id=104479 Section 144B requires a personal hearing in a faceless assessment when the assessee specifically requests one; refusal breaches the statutory procedure and principles of natural justice. The applicable standard operating procedure ordinarily requires at least seven days to answer a final show-cause notice, unless curtailment is necessary because of the assessment limitation date. Without reasons for a shorter period, the response opportunity is inadequate. Denial of either safeguard resulted in quashing of the assessment, consequential demand and penalty proceedings, with fresh assessment directed after granting a hearing and opportunity for further submissions. en-us Sat, 03 Oct 2026 09:32:28 +0530 Sat, 03 Oct 2026 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104479 Section 144B requires a personal hearing in a faceless assessment when the assessee specifically requests one; refusal breaches the statutory procedure and principles of natural justice. The applicable standard operating procedure ordinarily requires at least seven days to answer a final show-cause notice, unless curtailment is necessary because of the assessment limitation date. Without reasons for a shorter period, the response opportunity is inadequate. Denial of either safeguard resulted in quashing of the assessment, consequential demand and penalty proceedings, with fresh assessment directed after granting a hearing and opportunity for further submissions. Highlights Income Tax Sat, 03 Oct 2026 09:32:28 +0530 https://www.taxtmi.com/highlights?id=104479