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    <title>2021 (8) TMI 1399 - DELHI HIGH COURT</title>
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    <description>The HC set aside the assessment order and demand notice issued by the National Faceless Assessment Centre, citing a violation of natural justice principles due to inadequate response time and issues with the new e-filing portal. The Court found that the petitioner was not given a fair opportunity to respond to the show cause notice. The Assessing Officer was permitted to restart proceedings from the issuance stage of the show cause notice, with instructions to gather further information if necessary. The writ petition and pending applications were disposed of, with the judgment to be promptly uploaded and distributed.</description>
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      <description>The HC set aside the assessment order and demand notice issued by the National Faceless Assessment Centre, citing a violation of natural justice principles due to inadequate response time and issues with the new e-filing portal. The Court found that the petitioner was not given a fair opportunity to respond to the show cause notice. The Assessing Officer was permitted to restart proceedings from the issuance stage of the show cause notice, with instructions to gather further information if necessary. The writ petition and pending applications were disposed of, with the judgment to be promptly uploaded and distributed.</description>
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