Validity of Faceless Assessment u/s 144B - What comes out loud and clear is that liberty of being heard...

Validity of Faceless Assessment u/s 144B - What comes out loud and clear is that liberty of being heard was offered to the petitioner. The decision taken by the impugned order may or may not be correct is not for this Court to dwell upon especially when the statutory appeal preferred by the petitioner is pending consideration. More so, since the petitioner did not make any specific express demand for a personal hearing, the non grant of personal hearing by the Assessing Officer cannot lead to a ..... .....

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