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    <title>2021 (5) TMI 1083 - DELHI HIGH COURT</title>
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    <description>In a faceless assessment challenge, the assessee contended that the assessment order could not be passed without a prior show-cause notice and the relevant material supporting proposed additions or disallowances, relying on the Faceless Assessment Scheme, 2019, the 2021 amendment scheme, and CBDT Instruction No. 20/2015. The court issued notice and directed the Revenue to file a counter-affidavit. Interim protection was granted by staying operation of the impugned assessment order pending further hearing.</description>
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      <description>In a faceless assessment challenge, the assessee contended that the assessment order could not be passed without a prior show-cause notice and the relevant material supporting proposed additions or disallowances, relying on the Faceless Assessment Scheme, 2019, the 2021 amendment scheme, and CBDT Instruction No. 20/2015. The court issued notice and directed the Revenue to file a counter-affidavit. Interim protection was granted by staying operation of the impugned assessment order pending further hearing.</description>
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