https://www.taxtmi.com/caselaws?id=304654 The Court set aside the assessment order, notice of demand, and penalty for the Assessment Year 2018-19 due to the absence of a Show Cause Notice and draft assessment order, which violated principles of natural justice and the prescribed procedures under the Faceless Assessment Scheme and Section 144B of the Income Tax Act. The matter was remanded back to the Assessing Officer with directions to issue a draft assessment order and pass a reasoned order in compliance with the law. The writ petition was disposed of accordingly, with instructions for immediate website upload and email notification to counsel. en-us Wed, 04 Aug 2021 00:00:00 +0530 Sat, 19 Nov 2022 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304654 The Court set aside the assessment order, notice of demand, and penalty for the Assessment Year 2018-19 due to the absence of a Show Cause Notice and draft assessment order, which violated principles of natural justice and the prescribed procedures under the Faceless Assessment Scheme and Section 144B of the Income Tax Act. The matter was remanded back to the Assessing Officer with directions to issue a draft assessment order and pass a reasoned order in compliance with the law. The writ petition was disposed of accordingly, with instructions for immediate website upload and email notification to counsel. Case-Laws Income Tax Wed, 04 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304654