https://www.taxtmi.com/highlights?id=59974 Faceless Assessment - procedure for making assessment - The final assessment order is not made in accordance with the procedure laid down u/s 144B (xvi)(b) of the Act as inspite of the variation being prejudicial to the interest of assessee, no opportunity has been provided to the assessee by having him served with a show cause notice as well as draft assessment order calling upon him to show cause as to why the proposed variation should not be made. - Thus, the impugned assessment order is non est - HC en-us Wed, 06 Oct 2021 08:47:35 +0530 Wed, 06 Oct 2021 08:47:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59974 Faceless Assessment - procedure for making assessment - The final assessment order is not made in accordance with the procedure laid down u/s 144B (xvi)(b) of the Act as inspite of the variation being prejudicial to the interest of assessee, no opportunity has been provided to the assessee by having him served with a show cause notice as well as draft assessment order calling upon him to show cause as to why the proposed variation should not be made. - Thus, the impugned assessment order is non est - HC Highlights Income Tax Wed, 06 Oct 2021 08:47:35 +0530 https://www.taxtmi.com/highlights?id=59974