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2025 (7) TMI 1384 - HC - Income TaxValidity of faceless assessment u/s 144(b) - opportunity of hearing to the assessee not provided - HELD THAT - The limited grievance of the petitioner is to afford an opportunity of hearing before the impugned order is passed and since the contention of the respondent is that the notice was issued but there is no proof tendered before us that the notice was in fact received by the petitioner. We deem it appropriate to quash and set aside the Assessment order and the impugned demand notice dated 19.3.2025 on the ground that same have been passed without the petitioner having been afforded an opportunity of hearing and we direct the revenue to serve fresh notice upon the respondent on the email id. ISSUES:
RULINGS / HOLDINGS:
RATIONALE:
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