Taxpayers entitled to personal hearing in faceless assessments u/s 143(1) for transparency and accountability.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Faceless assessment - return was processed under Section 143(1) - As incumbent upon the respondent/revenue to accord a personal hearing to the petitioner. - The entire scheme, encapsulated under Section 144B of the Act, was laid down to bring transparency as well as accountability in the system.According to us, irrespective of whether such a statutory scheme was framed or not, the system has to be both, transparent, and the persons administering it, have to remain accountable. - HC....