2021 (5) TMI 1021

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Full Text of the Document

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....earned counsel relies on judgments passed by the High Court of Delhi, Madras and Bombay to submit that the faceless assessment done under section 144B of Income Tax Act, 1961 has been examined by the High Court without insisting upon filing of an appeal which is not only cumbersome but also virtually is in the same prospective as there is no personal hearing provided. Learned counsel also relie....