https://www.taxtmi.com/caselaws?id=800250 Faceless assessment procedures require a personal hearing when specifically requested under section 144B(6)(viii) of the Income-tax Act. The applicable SOP also requires at least seven days to answer a final show-cause notice, unless a limitation-driven curtailment is justified. Denial of the requested hearing and unexplained curtailment of the response period breach natural justice and permit judicial review under Article 226. The assessment order, demand notice, penalty show-cause notice, and consequential penalty order were set aside as invalid. en-us Tue, 22 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800250 Faceless assessment procedures require a personal hearing when specifically requested under section 144B(6)(viii) of the Income-tax Act. The applicable SOP also requires at least seven days to answer a final show-cause notice, unless a limitation-driven curtailment is justified. Denial of the requested hearing and unexplained curtailment of the response period breach natural justice and permit judicial review under Article 226. The assessment order, demand notice, penalty show-cause notice, and consequential penalty order were set aside as invalid. Case-Laws Income Tax Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800250