Bombay High Court quashes tax assessment completed without granting asked personal hearing

The Bombay High Court invalidated a tax assessment order passed under Section 144B because tax authorities denied a specifically requested personal hearing. The court determined that ignoring the opportunity for a verbal submission violated established procedural safeguards. Section 144B governs the faceless assessment scheme, ensuring that taxpayers receive fair opportunities to present their case through digital channels and, when requested, via video links.

Denying procedural requests compromises natural justice, shifting the legal position from arbitrary administrative closures to mandatory compliance with due process. Tax professionals should review pending client disputes for similar procedural lapses and challenge orders lacking proper hearing allowances under Section 144B. Maintain detailed documentation of all hearing requests made during tax proceedings and cite relevant jurisdictional precedents.

Bottom line: procedural adherence by tax authorities remains a primary ground for legal relief in higher courts.