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2022 (1) TMI 1105 - MADRAS HIGH COURTValidity of National faceless assessment u/s 144B - respondent submits that the petitioner had an opportunity to request for a personal hearing by pressing the click option in the show cause notice which was ignored by the petitioner while filing reply to the show cause notice - HELD THAT:- Considering the fact that the mistake has arisen on account of the new system which has introduced a new method namely faceless assessment under the Income Tax Act, 1961 and considering the fact that the impugned order has been passed without following the principles of natural justice and considering the fact that the system is new and the assessee who may not be fully aware of the new system, the impugned Assessment order is quashed and the case is remitted back to the respondent to pass a speaking order within a period of three months from the date of receipt of a copy of this order. The impugned order which stands quashed by this Court shall be treated as a show cause notice issued to the petitioner. The petitioner shall filed appropriate written reply within a period of fifteen (15) days from the date of receipt of a copy of this order. The respondent shall thereafter pass a order within a period of seventy five (75) days thereafter. The respondent is directed to take appropriate instruction to the administrators of the portal to facilitate the fresh proceedings in terms of this order
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