https://www.taxtmi.com/caselaws?id=413183 The court found the impugned assessment order invalid due to non-compliance with procedures under Section 144B of the Income Tax Act. The order, calculating total income and issuing a demand notice, was quashed. The court emphasized the necessity of procedural fairness and natural justice, highlighting violations of the Faceless Assessment Scheme. The Respondent's failure to provide adequate time for response and issue necessary notices rendered the assessment order non est. Consequently, the order and demand notice were set aside, allowing for fresh proceedings. The writ petition was disposed of without costs. en-us Tue, 14 Sep 2021 00:00:00 +0530 Wed, 06 Oct 2021 08:47:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413183 The court found the impugned assessment order invalid due to non-compliance with procedures under Section 144B of the Income Tax Act. The order, calculating total income and issuing a demand notice, was quashed. The court emphasized the necessity of procedural fairness and natural justice, highlighting violations of the Faceless Assessment Scheme. The Respondent's failure to provide adequate time for response and issue necessary notices rendered the assessment order non est. Consequently, the order and demand notice were set aside, allowing for fresh proceedings. The writ petition was disposed of without costs. Case-Laws Income Tax Tue, 14 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413183