https://www.taxtmi.com/caselaws?id=445760 Gujarat HC quashed assessment order passed under Section 147 read with Section 144B for procedural violations. Revenue failed to supply reasons for reopening assessment and draft assessment order as mandated under Section 144B, instead directly issuing show cause notice. Court held this violated natural justice principles and prescribed faceless assessment procedure. Assessment order and demand notice under Section 156 were set aside. Revenue permitted to restart assessment following proper Section 144B procedure within 12 weeks. en-us Tue, 03 Oct 2023 00:00:00 +0530 Fri, 01 Mar 2024 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445760 Gujarat HC quashed assessment order passed under Section 147 read with Section 144B for procedural violations. Revenue failed to supply reasons for reopening assessment and draft assessment order as mandated under Section 144B, instead directly issuing show cause notice. Court held this violated natural justice principles and prescribed faceless assessment procedure. Assessment order and demand notice under Section 156 were set aside. Revenue permitted to restart assessment following proper Section 144B procedure within 12 weeks. Case-Laws Income Tax Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445760