Tag Archives: Process Sensing Technologies PST (P.) Ltd.

Assessment Set Aside as Failure to Provide Mandatory Faceless Personal Hearing Violates Principles of Natural Justice

By | August 22, 2026

Assessment Set Aside as Failure to Provide Mandatory Faceless Personal Hearing Violates Principles of Natural Justice Issue Whether an assessment order passed under Section 144B of the Income-tax Act, 1961 (Section 273 of the Income-tax Act, 2025) is legally sustainable when the Assessing Officer fails to grant a personal hearing through video conference despite an… Read More »