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Court Rules Faceless Assessment u/s 144B Violated Natural Justice, Orders Reconsideration for Fair Hearing Opportunity.

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....Validity of faceless assessment u/s 144B - not being granted a fair opportunity of hearing - this court is of the firm view that the principles of natural justice to the aforesaid extent, particularly when the Act itself provides for a procedure for the same, stands violated. - matter restored back - HC....

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