Faceless Assessment: Officer must grant personal hearing on request of Assessee

Lemon Tree Hotels Limited Vs National Faceless Assessment Centre Delhi (Delhi High Court)

Prima facie, once an assessee [i.e., the petitioner, in this case] requests for a personal hearing, the officer in-charge, under the provisions of clause (viii) of Section 144B(7) of the Act, would have to, ordinarily, grant a personal hearing.

In any event, since Ms. Malhotra is not able to inform us as to whether steps under sub-clause (h) of Section 144B(7)(xii) of the Act have bee

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