Natural justice challenge to faceless assessment order leads to notice and interim stay of the impugned order.

Interim interference was sought against an assessment order passed under Section 143(3) read with Section 144B of the Income-tax Act, 1961 on the ground of alleged breach of natural justice and non-issuance of a show-cause notice-cum-draft assessment order. The court issued notice, accepted service on behalf of the respondent, granted time for counter-affidavit and rejoinder, and stayed the operation of the impugned assessment order in the meantime.

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Issues: Whether the assessment order dated 17.04.2021, passed under Section 143(3) read with Section 144B of the Income-tax Act, 1961, called for interim interference on the ground of alleged breach of natural justice and non-issuance of a show-cause notice-cum-draft assessment order.

Outcome: Notice issued. The respondent accepted service, time was granted for counter-affidavit and rejoinder, and the operation of the impugned assessment order was stayed in the meantime.

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