Faceless Personal Hearing u/s 144B(6)(8) should be Granted Mandatorily if Requested: Madras HC [Read Order]

The Section 144B(6)(8) mandates to provide the personal hearing faceless i.e., through video conferencing if it is requested exclusively.
Madras High Court - Section 144B(6)(8) of the Income Tax Act - Faceless Hearing - taxscan

The Madras High Court has ruled that a faceless hearing under Section 144B(6)(8) of the Income Tax Act, 1961, must be granted if requested. This court set aside the assessment order that had disregarded the request for a video conferencing hearing. The Vee See Bee Trust, the income tax assessee challenged the income tax assessment…

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