Faceless assessment order invalidated for lacking reasons on denying petitioner's timely request, violating natural justice principles.

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....Validity of Faceless Assessment Order - The impugned order does not indicate the reason for not granting such opportunity despite request for the same having been made within time and received by the respondent no.3. We find from the facts of the present case that failure to grant such opportunity to the petitioner has definitely caused prejudice to the petitioner. On the ground that the principles of natural justice have been violated, the impugned order of assessment is liable to be set aside. - HC....