Allowing the petition the Court held that the since assessee had a statutory right to personal hearing under section 144B(7)(vii), failure to grant same had vitiated impugned assessment order and said order was to be set aside . Followed Sanjay Aggarwal v . National Faceless Assessment ( 2021 ) 127 taxmann.com 637 ( Delhi ) ( HC). (AY. 2018-19)
Balraj Hire Purchase (P) v. National Faceless Assessment Centre (2021) 281 Taxman 583 (Delhi.) (HC)
S. 144B : Faceless Assessment – Natural justice -Variation in taxable income – Order passed without according a personal hearing – Order vitiated -Order was set aside.[ S. 143(3), 144B(7) (vii), 156 , 270A , Art. 226 ]