https://www.taxtmi.com/caselaws?id=751659 HC set aside faceless assessment order under Section 144 read with Section 144B due to gross procedural non-compliance. Court held that combining show cause notice with draft assessment order is impermissible, and failure to issue separate draft assessment order vitiates proceedings. Assessment authority granted liberty to restart proceedings from Section 144B(1)(xi) stage, treating it as show cause notice proceeding, and complete assessment following proper Section 144B procedure. en-us Fri, 22 Mar 2024 00:00:00 +0530 Sat, 20 Apr 2024 08:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751659 HC set aside faceless assessment order under Section 144 read with Section 144B due to gross procedural non-compliance. Court held that combining show cause notice with draft assessment order is impermissible, and failure to issue separate draft assessment order vitiates proceedings. Assessment authority granted liberty to restart proceedings from Section 144B(1)(xi) stage, treating it as show cause notice proceeding, and complete assessment following proper Section 144B procedure. Case-Laws Income Tax Fri, 22 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751659