https://www.taxtmi.com/caselaws?id=755293 Calcutta HC set aside a faceless assessment order under Section 143(3) read with Section 144B for violating principles of natural justice. The petitioner was denied opportunity to respond to additional show cause notice, constituting both statutory violation and breach of natural justice. The court held that such defects cannot be cured through appellate remedy. Matter remanded to Faceless Assessment Unit with directions to allow petitioner 15 days to respond and complete assessment within 10 weeks. Penalty notices under Sections 271AAD and 271B were quashed. en-us Tue, 02 Jul 2024 00:00:00 +0530 Tue, 09 Jul 2024 19:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755293 Calcutta HC set aside a faceless assessment order under Section 143(3) read with Section 144B for violating principles of natural justice. The petitioner was denied opportunity to respond to additional show cause notice, constituting both statutory violation and breach of natural justice. The court held that such defects cannot be cured through appellate remedy. Matter remanded to Faceless Assessment Unit with directions to allow petitioner 15 days to respond and complete assessment within 10 weeks. Penalty notices under Sections 271AAD and 271B were quashed. Case-Laws Income Tax Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755293