https://www.taxtmi.com/caselaws?id=408119 The court allowed the petitioner's exemption from filing court fee and a sworn affidavit, subject to certain conditions. The assessment order under the Income Tax Act, 1961, for the relevant year was challenged due to lack of a show cause notice-cum-draft assessment order. The court set aside the assessment order and related notices, granting the revenue the opportunity to issue a fresh assessment order in compliance with the law. Emphasizing the necessity of following statutory provisions and the Faceless Assessment Scheme, the court highlighted the importance of issuing show cause notices in cases of income variation and granted a personal hearing through video conferencing for the petitioner's authorized representative. 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=408119 The court allowed the petitioner's exemption from filing court fee and a sworn affidavit, subject to certain conditions. The assessment order under the Income Tax Act, 1961, for the relevant year was challenged due to lack of a show cause notice-cum-draft assessment order. The court set aside the assessment order and related notices, granting the revenue the opportunity to issue a fresh assessment order in compliance with the law. Emphasizing the necessity of following statutory provisions and the Faceless Assessment Scheme, the court highlighted the importance of issuing show cause notices in cases of income variation and granted a personal hearing through video conferencing for the petitioner's authorized representative. Case-Laws Income Tax Thu, 27 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408119