https://www.taxtmi.com/caselaws?id=421418 The court set aside the assessment order, demand notice, and penalty proceedings due to the absence of a show cause notice and draft assessment order, which violated the Faceless Assessment Scheme and principles of natural justice. The matter was remanded back to the Assessing Officer with directions to follow the prescribed procedures, issue a show cause notice, and draft assessment order before making a reasoned decision in compliance with the law. The court emphasized the importance of procedural fairness and adherence to legal requirements without delving into the merits of the dispute. en-us Wed, 20 Apr 2022 00:00:00 +0530 Sat, 23 Apr 2022 08:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421418 The court set aside the assessment order, demand notice, and penalty proceedings due to the absence of a show cause notice and draft assessment order, which violated the Faceless Assessment Scheme and principles of natural justice. The matter was remanded back to the Assessing Officer with directions to follow the prescribed procedures, issue a show cause notice, and draft assessment order before making a reasoned decision in compliance with the law. The court emphasized the importance of procedural fairness and adherence to legal requirements without delving into the merits of the dispute. Case-Laws Income Tax Wed, 20 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421418