https://www.taxtmi.com/caselaws?id=415547 The HC quashed the faceless assessment order issued under section 144B and the related demand notice due to non-compliance with statutory requirements, specifically the non-service of the draft assessment order and show cause notice to the assessee. The court held that prior opportunities and notices under other sections did not excuse this procedural lapse, which violated principles of natural justice. The revenue was directed to restart the assessment process in accordance with section 144B, ensuring proper issuance of the draft assessment order and an opportunity for the assessee to respond. The decision favored the assessee. en-us Tue, 05 Oct 2021 00:00:00 +0530 Tue, 12 Aug 2025 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415547 The HC quashed the faceless assessment order issued under section 144B and the related demand notice due to non-compliance with statutory requirements, specifically the non-service of the draft assessment order and show cause notice to the assessee. The court held that prior opportunities and notices under other sections did not excuse this procedural lapse, which violated principles of natural justice. The revenue was directed to restart the assessment process in accordance with section 144B, ensuring proper issuance of the draft assessment order and an opportunity for the assessee to respond. The decision favored the assessee. Case-Laws Income Tax Tue, 05 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415547