https://www.taxtmi.com/caselaws?id=421523 The court set aside the assessment order, demand notice, and penalty proceedings for Assessment Year 2015-16 due to a violation of natural justice and statutory procedure in faceless assessment under Section 144B of the Income Tax Act, 1961. The matter was remanded back to the Assessing Officer to issue a show cause notice and draft assessment order to the petitioner and pass a reasoned order in accordance with the law. The court emphasized adherence to the Faceless Assessment Scheme and Section 144B provisions, highlighting the importance of following prescribed procedures. en-us Thu, 21 Apr 2022 00:00:00 +0530 Mon, 10 Oct 2022 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421523 The court set aside the assessment order, demand notice, and penalty proceedings for Assessment Year 2015-16 due to a violation of natural justice and statutory procedure in faceless assessment under Section 144B of the Income Tax Act, 1961. The matter was remanded back to the Assessing Officer to issue a show cause notice and draft assessment order to the petitioner and pass a reasoned order in accordance with the law. The court emphasized adherence to the Faceless Assessment Scheme and Section 144B provisions, highlighting the importance of following prescribed procedures. Case-Laws Income Tax Thu, 21 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421523