https://www.taxtmi.com/caselaws?id=445759 The Gujarat HC quashed an assessment order passed under sections 143(3) and 144B for assessment year 2018-19, finding gross violation of natural justice principles. The court held that the assessing officer failed to issue a show cause notice and provide opportunity for personal hearing while framing the faceless assessment, violating prescribed procedures under section 144B. The assessment order under section 147 read with section 144B and the corresponding demand notice under section 156 were set aside due to procedural non-compliance. en-us Tue, 03 Oct 2023 00:00:00 +0530 Sat, 18 Nov 2023 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445759 The Gujarat HC quashed an assessment order passed under sections 143(3) and 144B for assessment year 2018-19, finding gross violation of natural justice principles. The court held that the assessing officer failed to issue a show cause notice and provide opportunity for personal hearing while framing the faceless assessment, violating prescribed procedures under section 144B. The assessment order under section 147 read with section 144B and the corresponding demand notice under section 156 were set aside due to procedural non-compliance. Case-Laws Income Tax Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445759