https://www.taxtmi.com/caselaws?id=410077 The Court set aside the assessment order, notice of demand, and penalty proceedings for AY 2018-19 due to violations of "Faceless Assessment" provisions and principles of natural justice. The respondent was directed to conduct the assessment process under Section 144B, ensuring compliance with the prescribed procedure. The petitioner would have the opportunity to respond to any show cause notice-cum-draft assessment order and avail a personal hearing if income variation was proposed. en-us Mon, 19 Jul 2021 00:00:00 +0530 Fri, 23 Jul 2021 08:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410077 The Court set aside the assessment order, notice of demand, and penalty proceedings for AY 2018-19 due to violations of "Faceless Assessment" provisions and principles of natural justice. The respondent was directed to conduct the assessment process under Section 144B, ensuring compliance with the prescribed procedure. The petitioner would have the opportunity to respond to any show cause notice-cum-draft assessment order and avail a personal hearing if income variation was proposed. Case-Laws Income Tax Mon, 19 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410077