Faceless Personal Hearing u/s 144B(6)(8) should be Granted Mandatorily if Requested: Madras HC

The Madras High Court has ruled that a faceless personal hearing under Section 144B(6)(viii) of the Income Tax Act should be granted mandatorily if requested by the taxpayer. This decision emphasizes the need for fair and transparent proceedings in tax assessments. The court highlighted that such hearings are crucial for ensuring that taxpayers have the opportunity to present their case effectively, especially when dealing with high-stakes tax matters. The ruling underscores the commitment to uphold the principles of natural justice in the faceless assessment process.