https://www.taxtmi.com/caselaws?id=410120 The Court found that the assessment order issued by the National Faceless Assessment Centre, Delhi, under Section 143(3) read with Section 144B of the Income Tax Act, 1961, was in violation of the mandatory procedures outlined in Section 144B. As a result, the Court set aside the assessment order, notice of demand, and penalty proceedings notices, granting the respondents the opportunity to conduct a fresh assessment order in compliance with the law. The petitioner was given the liberty to challenge any future actions by the respondents if necessary. The judgment emphasized the importance of adhering to procedural requirements, particularly in faceless assessments, to uphold principles of natural justice. en-us Thu, 08 Jul 2021 00:00:00 +0530 Sat, 24 Jul 2021 09:15:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410120 The Court found that the assessment order issued by the National Faceless Assessment Centre, Delhi, under Section 143(3) read with Section 144B of the Income Tax Act, 1961, was in violation of the mandatory procedures outlined in Section 144B. As a result, the Court set aside the assessment order, notice of demand, and penalty proceedings notices, granting the respondents the opportunity to conduct a fresh assessment order in compliance with the law. The petitioner was given the liberty to challenge any future actions by the respondents if necessary. The judgment emphasized the importance of adhering to procedural requirements, particularly in faceless assessments, to uphold principles of natural justice. Case-Laws Income Tax Thu, 08 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410120