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    <title>2022 (4) TMI 1184 - GUJARAT HIGH COURT</title>
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    <description>The Court found the assessment order dated 07.04.2021 invalid due to non-compliance with Section 144B of the Income Tax Act and violation of natural justice principles. The Court quashed the assessment order and consequential demand notice, directing the Assessing Officer to follow the faceless assessment procedure under Section 144B, including issuing a draft assessment order and show cause notice. The petition was allowed, and the matter was remitted for proper compliance with procedural requirements.</description>
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      <description>The Court found the assessment order dated 07.04.2021 invalid due to non-compliance with Section 144B of the Income Tax Act and violation of natural justice principles. The Court quashed the assessment order and consequential demand notice, directing the Assessing Officer to follow the faceless assessment procedure under Section 144B, including issuing a draft assessment order and show cause notice. The petition was allowed, and the matter was remitted for proper compliance with procedural requirements.</description>
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