Faceless Assessment Quashed for Denial of Personal Hearing Despite Written Request

Williams Lea India Private Limited Vs Additional/Joint/Deputy/ACIT/ITO (Madras High Court)

This batch of writ petitions before the Madras High Court concerned assessments framed under the faceless assessment regime introduced by Notification No. 61 dated 12.09.2019, as amended by Notification No. 60 dated 13.08.2020 under the Income Tax Act, 1961. The scheme was introduced to ensure uniformity in assessments and eliminate complications arising from personal interaction between assessees and officers. It provided for centralized processing of returns, random allocation to Regional A

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