Delhi HC Quashes Faceless Tax Assessment for Denying Personal Hearing

Sanjay Aggarwal Vs National Faceless Assessment Centre (Delhi High Court) Delhi High Court has set aside an assessment order issued by the National Faceless Assessment Centre, Delhi, for the Assessment Year 2018-2019, citing a failure to grant a personal hearing to the assessee despite multiple requests. The court held that the revenue’s decision to not accord a personal hearing, especially when a variation in income was proposed, amounted to an infraction of the statutory scheme under Section 144B of the Income Tax Act, 1961. The petitioner, Sanjay Aggarwal, challenged the assessment or...