https://www.taxtmi.com/caselaws?id=414161 The court quashed and set aside the assessment order, demand notice, and penalty notice for A.Y. 2018-2019 due to the failure to follow the mandatory procedure under Section 144B of the Income Tax Act, 1961. The respondents were directed to conduct a faceless assessment in compliance with the law, emphasizing that no observations were made on the merits of the case. en-us Mon, 25 Oct 2021 00:00:00 +0530 Fri, 29 Oct 2021 08:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414161 The court quashed and set aside the assessment order, demand notice, and penalty notice for A.Y. 2018-2019 due to the failure to follow the mandatory procedure under Section 144B of the Income Tax Act, 1961. The respondents were directed to conduct a faceless assessment in compliance with the law, emphasizing that no observations were made on the merits of the case. Case-Laws Income Tax Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414161