Held that the assessee had specifically made a request for an opportunity of personal hearing through video conferencing. A similar request was also made on the web portal of the Income-tax Department. It was admitted that the assessee had not been given the opportunity of a personal hearing. Hence, the order of assessment under section 144 was not valid (AY. 2017-18)
Maheshkumar Bhagvandas Patel v. ITO (2025) 482 ITR 840 (Guj)(HC)
S. 144B: Faceless Assessment-Opportunity of personal hearing must be given if requested-Order of assessment not valid.[S.144B(6), Art. 226]
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