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    <title>2022 (1) TMI 245 - KERALA HIGH COURT</title>
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    <description>The court set aside assessment order Ext.P7 issued under the Income Tax Act 1961 for the assessment year 2018-19 due to the assessing Officer&#039;s failure to follow the procedure under the Faceless Assessment Scheme. The court directed the Assessing Officer to reconsider the case by issuing the necessary show-cause notice and draft assessment order as per the Scheme, and to pass fresh orders after considering the assessee&#039;s objections/explanations in a timely manner. This decision was made under Article 226 of the Constitution of India, emphasizing the importance of adherence to legal procedures in assessments.</description>
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