https://www.taxtmi.com/highlights?id=78421 The High Court found procedural irregularities in a faceless assessment process. The Assessing Officer (AO) did not refer to summons u/s 133(6) in the show cause notice, leading to a variance between the notice and the assessment order u/s 144B. The AO failed to provide a copy of replies received u/s 133(6) and did not allow cross-examination. Citing previous cases, the Court quashed the assessment order and remitted the matter for fresh consideration, directing the AO to provide all relevant documents and allow cross-examination. en-us Wed, 12 Jun 2024 12:42:13 +0530 Wed, 12 Jun 2024 12:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78421 The High Court found procedural irregularities in a faceless assessment process. The Assessing Officer (AO) did not refer to summons u/s 133(6) in the show cause notice, leading to a variance between the notice and the assessment order u/s 144B. The AO failed to provide a copy of replies received u/s 133(6) and did not allow cross-examination. Citing previous cases, the Court quashed the assessment order and remitted the matter for fresh consideration, directing the AO to provide all relevant documents and allow cross-examination. Highlights Income Tax Wed, 12 Jun 2024 12:42:13 +0530 https://www.taxtmi.com/highlights?id=78421