https://www.taxtmi.com/caselaws?id=424623 The court ruled in favor of the petitioner, finding that the assessment order violated principles of natural justice and failed to comply with mandatory provisions of Section 144B of the Income Tax Act, 1961. The court quashed the assessment order and demand notice, directing the respondent to conduct a fresh assessment following the prescribed procedure, including issuing a show cause notice-cum-draft assessment order and providing a personal hearing through video conferencing. The court emphasized the importance of procedural fairness under the faceless assessment scheme and set a 12-week timeline for completion. en-us Mon, 13 Jun 2022 00:00:00 +0530 Tue, 05 Jul 2022 08:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424623 The court ruled in favor of the petitioner, finding that the assessment order violated principles of natural justice and failed to comply with mandatory provisions of Section 144B of the Income Tax Act, 1961. The court quashed the assessment order and demand notice, directing the respondent to conduct a fresh assessment following the prescribed procedure, including issuing a show cause notice-cum-draft assessment order and providing a personal hearing through video conferencing. The court emphasized the importance of procedural fairness under the faceless assessment scheme and set a 12-week timeline for completion. Case-Laws Income Tax Mon, 13 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424623