https://www.taxtmi.com/caselaws?id=753864 Gujarat HC quashed assessment order due to procedural irregularities in faceless assessment under Section 144B. AO issued summons under Section 133(6) but failed to refer them in show cause notice, didn't provide copy of replies received, and denied cross-examination opportunity to petitioner regarding Section 68 addition for unsecured loan. Court found clear variance between draft assessment order and final order, violating faceless assessment scheme. Following precedents in similar cases, HC set aside assessment order and remitted matter to AO for fresh consideration with proper procedural compliance including document supply and cross-examination rights. en-us Mon, 06 May 2024 00:00:00 +0530 Tue, 26 Nov 2024 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753864 Gujarat HC quashed assessment order due to procedural irregularities in faceless assessment under Section 144B. AO issued summons under Section 133(6) but failed to refer them in show cause notice, didn't provide copy of replies received, and denied cross-examination opportunity to petitioner regarding Section 68 addition for unsecured loan. Court found clear variance between draft assessment order and final order, violating faceless assessment scheme. Following precedents in similar cases, HC set aside assessment order and remitted matter to AO for fresh consideration with proper procedural compliance including document supply and cross-examination rights. Case-Laws Income Tax Mon, 06 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753864