https://www.taxtmi.com/caselaws?id=447718 Gujarat HC quashed faceless assessment order under Section 147 read with Section 144B of Income Tax Act for non-compliance with mandatory procedure. Authorities failed to provide draft assessment order copy along with show cause notice as required under Section 144B(1)(xvi)(b). Court held assessment invalid and non-est citing violation of natural justice principles and mandatory provisions. Demand notice under Section 144 was also set aside, following precedent in Sardar Co.Op. Credit Society Ltd case. en-us Thu, 14 Dec 2023 00:00:00 +0530 Wed, 03 Jan 2024 08:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447718 Gujarat HC quashed faceless assessment order under Section 147 read with Section 144B of Income Tax Act for non-compliance with mandatory procedure. Authorities failed to provide draft assessment order copy along with show cause notice as required under Section 144B(1)(xvi)(b). Court held assessment invalid and non-est citing violation of natural justice principles and mandatory provisions. Demand notice under Section 144 was also set aside, following precedent in Sardar Co.Op. Credit Society Ltd case. Case-Laws Income Tax Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447718