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    <title>2021 (12) TMI 411 - DELHI HIGH COURT</title>
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    <description>The court directed the Principal Chief Commissioner of the National Faceless Assessment Centre to address the recurring issue of final assessment orders being passed without the mandatory issuance of a Show Cause Notice and draft assessment order as required under Section 144B(1)(xvi)(b) of the Income Tax Act, 1961. The Commissioner assured the court of implementing a system of alerts and checks to prevent such violations, in line with Section 144B(9) of the Act, which deems assessment orders not made in accordance with prescribed procedures as non est. Further proceedings were scheduled for 24th December, 2021.</description>
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    <pubDate>Thu, 02 Dec 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=415645</link>
      <description>The court directed the Principal Chief Commissioner of the National Faceless Assessment Centre to address the recurring issue of final assessment orders being passed without the mandatory issuance of a Show Cause Notice and draft assessment order as required under Section 144B(1)(xvi)(b) of the Income Tax Act, 1961. The Commissioner assured the court of implementing a system of alerts and checks to prevent such violations, in line with Section 144B(9) of the Act, which deems assessment orders not made in accordance with prescribed procedures as non est. Further proceedings were scheduled for 24th December, 2021.</description>
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