Allowing the petition the Court held that the order was passed without affording an opportunity of personal hearing. Order was set aside . (AY 2018-19)
Sanjay Aggarwal v. National Faceless Assessment Centre, Del. (2021)436 ITR 180/ 203 DTR 73/ 321 CTR 145/ 281 Taxman 282 (Delhi) (HC)
S. 144B : Faceless Assessment – Natural justice -Order was passed without affording an opportunity of personal hearing – Order was set aside [ S 57 ,92C, 143 (3) , Art , 226 ]