https://www.taxtmi.com/caselaws?id=310456 Gujarat HC held that faceless assessment order violated principles of natural justice under Section 144B. Assessment authority issued show-cause notice on 18th September 2021 requiring response by 21st September 2021. Despite assessee's adjournment request on 18th September, authority passed assessment order on 21st September without considering the request or providing adequate hearing opportunity. Court found mandatory provisions under Section 144B(1)(xii) and (xiv) were not followed, which require consideration of assessee's response before finalizing assessment. Assessment order was quashed and assessee's appeal allowed due to procedural violations. en-us Mon, 01 Aug 2022 00:00:00 +0530 Thu, 26 Oct 2023 07:43:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310456 Gujarat HC held that faceless assessment order violated principles of natural justice under Section 144B. Assessment authority issued show-cause notice on 18th September 2021 requiring response by 21st September 2021. Despite assessee's adjournment request on 18th September, authority passed assessment order on 21st September without considering the request or providing adequate hearing opportunity. Court found mandatory provisions under Section 144B(1)(xii) and (xiv) were not followed, which require consideration of assessee's response before finalizing assessment. Assessment order was quashed and assessee's appeal allowed due to procedural violations. Case-Laws Income Tax Mon, 01 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310456