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2021 (8) TMI 89 - HC - Income TaxFaceless assessment u/s 144B - no hearing had been granted before passing the impugned assessment order - HELD THAT:- As relying on SANJAY AGGARWAL [2021 (6) TMI 336 - DELHI HIGH COURT] on the present case no hearing had been granted before passing the impugned assessment order, there is a violation of principles of natural justice as well as mandatory procedure prescribed in “Faceless Assessment Scheme” and stipulated in Section 144B of the Act. Consequently, the impugned assessment order dated 31st May 2021 and all proceedings initiated pursuant thereto are 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 Video Conferencing and thereafter pass a reasoned order in accordance with law. With the aforesaid directions, the present writ petition and pending application stand disposed of.
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