Bombay HC Quashed Assessment for Denial of Video Hearing Under Faceless Scheme

Sanjiv Manoharlal Sethi Vs DCIT (Bombay High Court) The writ petition concerned the assessment proceedings for Assessment Year 2023–24 conducted under the Faceless Assessment Scheme under Section 144B of the Income Tax Act, 1961. The petitioner’s case was selected for scrutiny, and multiple notices were issued by the assessing authority, to which the petitioner responded with replies and supporting documents. Subsequently, a final show cause notice dated 7 February 2025 was issued proposing variations to the returned income, requiring a response by 21 February 2025. The petitioner filed re...