https://www.taxtmi.com/caselaws?id=408105 Under the faceless assessment regime, section 144B requires a show cause notice-cum-draft assessment order before any adverse variation in income, together with a meaningful opportunity to respond and, where requested, a personal hearing. The text states that failure to follow this mandatory procedure, even if earlier notices were issued during assessment, breaches the statutory scheme and principles of natural justice. It further states that such non-compliance vitiates the assessment order and consequential demand and penalty notices, while permitting a fresh assessment in accordance with law after hearing through videoconferencing and prior intimation. en-us Thu, 27 May 2021 00:00:00 +0530 Fri, 22 Oct 2021 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408105 Under the faceless assessment regime, section 144B requires a show cause notice-cum-draft assessment order before any adverse variation in income, together with a meaningful opportunity to respond and, where requested, a personal hearing. The text states that failure to follow this mandatory procedure, even if earlier notices were issued during assessment, breaches the statutory scheme and principles of natural justice. It further states that such non-compliance vitiates the assessment order and consequential demand and penalty notices, while permitting a fresh assessment in accordance with law after hearing through videoconferencing and prior intimation. Case-Laws Income Tax Thu, 27 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408105