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2022 (5) TMI 527 - HC - Income TaxValidity of Faceless Assessment Scheme - Request made by the petitioner for physical hearing not provided - HELD THAT:- Apparently, an opportunity in accordance with law was provided to the petitioner, and the petitioner was well advised by respondents to take recourse to virtual mode of hearing through the guidelines relating to Faceless Assessment Scheme, which the petitioner did not opt for. During course of arguments, the petitioner has provided the screenshots of the assessment home page,which shows that though video conferencing option was available, but the petitioner did not opt for it, and still kept on insisting for physical hearing. In our considered view, the request so made by the petitioner for physical hearing was misconceived and Section 144B(7)(vii) of the Act does not postulate physical hearing. A method for opportunity of hearing was well advised to the petitioner, however, he did not opt for the same. Therefore, at this stage, the petitioner cannot challenge the order impugned as well as subsequent notices, which are impugned in the instant petition and the same deserves to be dismissed.
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