By S&S Co. Advocates & Solicitors · Published 28 January 2026 · Informational content, not legal advice
About this article: A general explainer prepared by S&S Co. Advocates & Solicitors on a recurring type of dispute. It does not report a specific judgment or order, names no parties and gives no case citation, so it should not be cited as authority. Law and practice change; please verify against the current statute and primary sources before relying on it.
Under Section 144B of the Income-tax Act, 1961, and the Faceless Assessment Scheme under it, assessments are carried out electronically through the National Faceless Assessment Centre. Where a show cause notice proposes a variation prejudicial to the assessee, the assessee can respond in writing and can ask for a personal hearing through video conference. For later periods, readers should check the corresponding provisions under the Income-tax Act, 2025.
The scheme replaced in-person proceedings with a remote process, but it does not remove the right to be heard before an adverse variation is made. High Courts have set aside faceless assessment orders passed without dealing with a specific hearing request, on the ground that natural justice was breached, and have usually sent the matter back for a fresh assessment after a hearing.
Authorities sometimes argue that written submissions were already considered and that a hearing would add nothing. Courts have generally expected the assessing unit either to grant the hearing or to record a reasoned decision refusing it. Where the scheme itself makes a hearing available on request, silence on the request is difficult to defend.