Process Sensing Technologies PST Private Limited Vs Assessment Unit (Faceless) (Madras High Court)
Summary: The Madras High Court considered a writ petition filed by Process Sensing Technologies PST Private Limited challenging an assessment order dated 16.03.2026 for Assessment Year 2024-25. The assessment order was issued by the Assessment Unit (Faceless), Income Tax Department, under Section 143(3) read with Section 144B of the Income Tax Act, 1961.
The petitioner challenged the assessment order on the ground that a personal hearing through video conference had not been provided despite a specific request for such hearing.
Referring to its reply dated 09.02.2026 to the show cause notice, learned counsel for the petitioner submitted that the petitioner had expressly requested a personal hearing through video conference in the said reply. Despite this request, the assessment order was issued without providing the requested video-conference hearing.
The learned Standing Counsel for the Income Tax Department responded that the show cause notice had indicated that the petitioner should request a video-conference hearing by clicking the “seek video conference” button available against the show cause notice.
The High Court considered the statutory requirement under Section 144B of the Income Tax Act. The Court held that when a request for personal hearing is received, the relevant faceless unit is required to provide a personal hearing through video conference.
