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<h1>Mandatory draft assessment procedure under faceless assessment law was breached, and the Supreme Court declined to interfere.</h1> Direct issuance of a final faceless assessment order without first serving a draft assessment order and giving the assessee an opportunity to object ... Eligible assessee as contemplated u/s 144C(15)(b)(i) - Validity of order passed without serving a draft assessment order and non affording opportunity to enable it to file its objections (to the draft assessment order) before the DRP - faceless assessment - jurisdictional error for failure to follow mandatory procedure HC [2025 (10) TMI 911 - BOMBAY HIGH COURT] held a final assessment order has been directly passed by the Faceless Officer without serving a draft assessment order on the Petitioner to enable it to approach the DRP. This is in clear violation not only of the provisions of Section 144C but also of Section 144B(1)(xxi) to (xxix) thereof. HELD THAT:- Special Leave Petition was dismissed as the Court was not inclined to interfere with the impugned order under Article 136 of the Constitution of India. Outcome: Special Leave Petition dismissed [No detailed order].
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