Allowing the petition the Court held the principles of natural justice had been violated to such extent particularly when the Act itself provided for affording an opportunity of hearing. The order under section 143(3) read with section 144B was quashed and set aside.
Rashmi Lakhotia v. UOI (2023)456 ITR 320 / 330 CTR 648/ 221 DTR 376/148 taxmann.com 157 (Chhattisgarh) (HC)
S. 144B : Faceless Assessment-Violation of principles of natural justice-Failure to provide requested opportunity of personal hearing-Matter remanded to Assessing Officer. [S. 144B(7), Art. 226]