Faceless assessment challenge on natural justice grounds leads to notice and interim stay of assessment order.

Faceless assessment under section 144B of the Income-tax Act, 1961 was challenged on the ground that a fair opportunity was denied and natural justice was breached. Interim protection was also sought against the assessment order. The HC issued notice in the writ petition and stay application, and stayed the assessment order in the meantime.

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Issues: Faceless assessment under section 144B of the Income-tax Act, 1961 was challenged on the ground of denial of fair opportunity and breach of natural justice, and interim protection was sought against the assessment order.

Outcome: Notice was issued in the writ petition and stay application, and the assessment order was stayed in the meantime.

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