MAP Refoils India Ltd. v. NEAC (2023)457 ITR 618 / 330 CTR 303 /155 taxmann.com 663 (Guj)(HC)

S. 144B : Faceless Assessment-Request for personal hearing-Must be given opportunity of personal hearing.[S,144B(7), Art. 226]

Held  that in the facts of the case no draft assessment with show-cause notice as required under section 144B(1) and (7) was given to the assessee so as to enable the assessee to give an explanation for the proposed addition during the hearing before the National Faceless Assessment Centre. Order is quashed and set aside. (AY.2018-19)