https://www.taxtmi.com/caselaws?id=756419 HC quashed and set aside the impugned assessment order under Section 144B, holding it violated principles of natural justice because the AO issued a draft assessment under 144B without first issuing the required Section 133(6) notice, then relied on inquiries made under Section 133(6) to pass a different final order. The court found a material variance between the draft show-cause and the final order, declared the faceless-assessment process breached, and remitted the matter to the AO for de novo assessment after furnishing relied-upon documents, allowing cross-examination if requested and affording a fresh opportunity of hearing. en-us Tue, 09 Jul 2024 00:00:00 +0530 Tue, 09 Sep 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756419 HC quashed and set aside the impugned assessment order under Section 144B, holding it violated principles of natural justice because the AO issued a draft assessment under 144B without first issuing the required Section 133(6) notice, then relied on inquiries made under Section 133(6) to pass a different final order. The court found a material variance between the draft show-cause and the final order, declared the faceless-assessment process breached, and remitted the matter to the AO for de novo assessment after furnishing relied-upon documents, allowing cross-examination if requested and affording a fresh opportunity of hearing. Case-Laws Income Tax Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756419