Denial of Hearing Despite Prior Direction of Coordinate Bench: Calcutta HC Sets Aside Income Tax Order, Remands Matter to NFAC

The Calcutta High Court has set aside an "Income Tax order" and remanded the matter to "NFAC (National Faceless Assessment Centre)," citing "denial of hearing despite prior direction of a coordinate bench." The court reiterated the fundamental principle of natural justice, emphasizing that a taxpayer must be granted an opportunity of hearing, especially when a prior judicial directive mandates it. This ruling serves as a crucial precedent, highlighting that even in faceless assessment proceedings, procedural fairness and compliance with court orders cannot be bypassed.