Allowing the petition the Court held that order passed without affording an opportunity of personal hearing was set aside. (AY. 2018-19)
Naresh Kumar Goyal v. National Faceless Assessment Centre (2021) 281 Taxman 577 (Delhi.) ( HC)
. 144B : Faceless Assessment – Natural justice – Order without affording an opportunity of personal hearing- Order was set aside . [ S.143(3), 144B(7), Art, 226 ]