Metharam Pinjani v. ITD (2022) 287 Taxman 16/211 DTR 185/325 CTR 346 (MP)(HC)

S. 144B : Faceless Assessment-No specific demand was raised for personal hearing-No violation of principle of natural justice (audi alteram partem)-Alternative remedy-Pendency of appeal-Writ petition is dismissed. [S. 144B(7), Art. 226]

Dismissing the petition the Court held that where assessee did not make any specific express demand for a personal hearing, non-grant of personal hearing by Assessing Officer cannot lead to a case of breach of principles of natural justice (audi alteram partem) thereby enabling assessee to directly approach High Court under article 226 of Constitution especially in face of pending statutory appeal.