Denial of mandatory video conference hearing under Section 144B violates natural justice, quashing assessment order

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....The HC held that denial of the mandatory video conference personal hearing under the Faceless Assessment provisions u/s 144B constitutes a violation of natural justice. Despite the petitioner's failure to initially respond, the department was obligated to send physical communication to the last known address. In this case, the petitioner explicitly requested a video conference hearing, which was not granted, thereby breaching the Standard Operating Procedure (SOP). Consequently, the impugned Assessment Order and demand notice dated 19.03.2025 are quashed and set aside. The matter is remanded to the National Faceless Assessment Authority for compliance with the SOP and issuance of a fresh order in accordance with proper procedural safeguards.....