 "Delhi High Court")
The Delhi High Court has ruled that the tax authorities have to grant a personal hearing to an assessee if he demands so before passing an order to raise additional demand under the faceless assessment scheme.
In a case related to Umkal Healthcare Ltd versus National Faceless Assessment Centre, the court set aside the demand notice of tax authorities given to the company as the request of personal hearing was not accepted.
The court remanded back the matter to the assessing officer.
The court said the officer shall grant an opportunity of hearing to the company by way of video
