TMI BlogValidity of E-assessment proceedings - Mandation of providing personal hearing - valuable right - video...Validity of E-assessment proceedings - Mandation of providing personal hearing - valuable right - video conference for the personal hearing - VC conducted in the instant case and as CBDT circular mandates a request for VC hearing and personal hearing is not under contemplation nor requested for by the petitioner. However, once such opportunity of hearing through VC is available, it cannot be for namesake nor can that tire assessee or the authorized representative and must be given in its true sp..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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