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2021 (5) TMI 984 - HC - Income TaxFaceless assessment u/s 144B - No personal hearing provided - Whether any standards, procedures and processes have been framed by revenue in terms of sub-clause (h) of clause (xii) of Section 144B(7)? - HELD THAT:- Since the statute itself makes the provision for grant of personal hearing, the respondents/revenue cannot veer away from the same. See RITNAND BALVED EDUCATION FOUNDATION (UMBRELLA ORGANIZATION OF AMITY GROUP OF INSTITUTIONS) [2021 (6) TMI 17 - DELHI HIGH COURT] We are of the opinion that the impugned orders cannot be sustained. Accordingly, the impugned assessment order, dated 23.04.2021, as also the consequential notices, issued under Section 156 and 270A of the Act, are set aside. Liberty is, however, given to the respondents/revenue to proceed from the stage of the show cause notice-cum-draft assessment order. Respondent/revenue will grant a personal hearing to the authorized representative of the petitioner. The concerned officer will conduct the hearing via video-conferencing mechanism. For this purpose, prior notice, indicating the date and time, will be served on the petitioner, through its registered e-mail. Respondent/revenue will, after hearing the authorized representative of the petitioner, pass a fresh order, albeit, as per law.
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