Bombay HC quashes Faceless Assessment for Denial of Personal Hearing

The Bombay High Court held that a faceless assessment cannot proceed to completion when a taxpayer, despite specifically requesting a personal hearing through video conferencing, is unable to access the facility due to technical glitches beyond its control. Since Section 144B(6)(vii) and (viii) incorporates the principles of natural justice and provides for a personal hearing where requested, the failure to provide an effective hearing vitiated the assessment process. The Court quashed both the draft and final assessment orders and remanded the matter for fresh adjudication, keeping all merits open.