https://www.taxtmi.com/caselaws?id=449457 The HC set aside a faceless assessment order under Section 144B for procedural violations. The tax authority failed to issue mandatory notice under Section 144B(1)(iii) informing the assessee of faceless assessment proceedings. Additionally, the authority violated Section 144B(1)(xi)-(xiv) by not considering the petitioner's reply dated 24.09.2021 before issuing the draft assessment order on 22.09.2021, and failed to issue required show cause notice. The court held these procedural lapses vitiated the entire proceedings and directed reassessment following proper Section 144B procedures. en-us Fri, 24 Nov 2023 00:00:00 +0530 Mon, 12 Feb 2024 10:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449457 The HC set aside a faceless assessment order under Section 144B for procedural violations. The tax authority failed to issue mandatory notice under Section 144B(1)(iii) informing the assessee of faceless assessment proceedings. Additionally, the authority violated Section 144B(1)(xi)-(xiv) by not considering the petitioner's reply dated 24.09.2021 before issuing the draft assessment order on 22.09.2021, and failed to issue required show cause notice. The court held these procedural lapses vitiated the entire proceedings and directed reassessment following proper Section 144B procedures. Case-Laws Income Tax Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449457