https://www.taxtmi.com/caselaws?id=310515 Gujarat HC quashed a faceless assessment order passed under Section 144B for violating principles of natural justice. The court held that no draft assessment or show cause notice was provided to the petitioner as required under Section 144B(1) and 144B(7), denying opportunity for explanation or personal hearing through video conferencing. The assessment order under Section 147 read with Section 144B and demand notice under Section 156 were set aside for non-compliance with prescribed procedural requirements. en-us Mon, 29 Aug 2022 00:00:00 +0530 Mon, 05 Feb 2024 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310515 Gujarat HC quashed a faceless assessment order passed under Section 144B for violating principles of natural justice. The court held that no draft assessment or show cause notice was provided to the petitioner as required under Section 144B(1) and 144B(7), denying opportunity for explanation or personal hearing through video conferencing. The assessment order under Section 147 read with Section 144B and demand notice under Section 156 were set aside for non-compliance with prescribed procedural requirements. Case-Laws Income Tax Mon, 29 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310515