Faceless Tax Assessment Order Violates Natural Justice by Denying Personal Hearing, Breaching Section 144B Protocols.

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....Faceless assessment u/s 144B - It can be safely be said that the impugned order was passed by the respondent in violation of principles of natural justice without affording an opportunity of personal hearing by not following the prescribed procedure laid down as per the provisions of section 144B of the Act, 1961 for Faceless assessment. - HC....