High Court Quashes Tax Order Due to Lack of Personal Hearing u/s 144B, Ensuring Procedural Fairness in Assessments.

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....Faceless assessment u/s 144B - Since the statute itself makes the provision for grant of personal hearing, the respondents/revenue cannot veer away from the same. - Accordingly, the impugned assessment order as well as the impugned notice of demand and notice for initiating penalty proceedings, of even date, i.e., 29.04.2021, are set aside. - HC....