Allowing the petition the Court held that show-cause notice had been issued to assessee to which assessee had responded to from time-to-time, requesting for personal hearing, however, personal hearing had not been provided, assessment not made in accordance with procedure laid down under section 144B being non est and set aside. (AY. 2017-18)
Piramal Enterprises Ltd. v. Addl.CIT (2021) 282 Taxman 407 / 205 DTR 81/ 322 CTR 370 (Bom.)(HC)
S. 144B : Faceless Assessment-Personal hearing was not granted-Assessment order was not in accordance with law and being non est was to be set aside. [S. 143(3) 144, 144B(1), Art. 226]