Faceless Personal Hearing is mandatory u/s 144B(6)(8) of Income Tax Act if Requested: Madras HC Interprets term ‘Shall’

Impugned assessment order was issued without providing a personal hearing through video-conference
Faceless Personal Hearing - mandatory - Income Tax Act - Requested - Madras HC - taxscan

In a recent ruling, the Madras High Court has ruled that the faceless personal hearing is mandatory under Section 144B(6)(8) of Income Tax Act, 1961 if requested. The court interpreted the ‘Shall’ in the section stating that ‘it is beyond doubt that the prescription is intended to be mandatory’ The petitioner, who had filed their…

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