Assessment u/s 144B - National assessment scheme - as argued AO...

Assessment u/s 144B - National assessment scheme - as argued AO proposed to modify the return filed by the petitioner without issuing the mandatory show-cause notice contemplated under Clause 5(xvi)(b) of the Scheme - When the decision making process is contrary to law or is vitiated, jurisdiction under Article 226 of the Constitution of India can be invoked. - Matter restored before AO - AO directed to reconsider the case of the petitioner by issuing the draft assessment order and the necessary show-cause notice as contemplated under the Faceless Assessment Scheme in Ext.P8 and after eliciting the objections/explanations of the assessee - HC