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2021 (7) TMI 470 - HC - Income TaxFaceless assessment u/s 144B - assessment order is challenged on the ground of violation of principle of natural justice as no Video Conferencing or oral hearing opportunity was provided to petitioner despite specific request made - HELD THAT:- As decided in Predecessor Division Bench in Sanjay Aggarwal v. National Faceless Assessment Centre Delhi [2021 (6) TMI 336 - DELHI HIGH COURT] it was incumbent upon the respondent/revenue to accord a personal hearing to the petitioner. The impugned assessment order is set aside and the matter is remanded back to the Assessing Officer, who shall grant an opportunity of hearing to the petitioner by way of a Video Conferencing and thereafter pass an order in accordance with law. With the aforesaid direction, the present writ petition along with pending applications stand disposed of.
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