In response to show cause notice the assessee requested for personal hearing. The order was passed without granting any opportunity of personal hearing. On writ the Court held that order of assessment was liable to be set aside on ground of violation of principles of natural justice. Directed to pass fresh assessment order within a period of four months.
Premlata Ramakant Fatehpuria v. PCIT (2022) 288 Taxman 54/ (2023) 455 ITR 368 (Bom.)(HC)
S. 144B : Faceless Assessment-Natural justice-Personal hearing was not granted-Order was quashed and set aside [Art. 226]