Allowing the petition the Court held that the order passed and notice of demand issued by Assessing Officer without affording an opportunity of personal hearing to assessee was to be set aside.
Expert Capital Services (P) Ltd v. National Faceless Assessment Centre (2021) 282 Taxman 131 (Delhi) (HC)
S. 144B : Faceless Assessment-Natural justice-Order passed without affording an opportunity of personal hearing-order was set aside. [S. 144B(7), 270A, 271AAC, Art. 226]