https://www.taxtmi.com/caselaws?id=757732 Gujarat HC quashed assessment order u/s 143(3) for failure to issue show cause notice. Case was transferred from faceless AO to jurisdictional AO u/s 144B(8). Court held that since 2015, AO must mandatorily issue show cause notice indicating reasons for proposed additions/disallowances with evidence before passing final order. This requirement continues even after transfer under Circular No. 27/2019. AO's reliance on notices u/s 142(1) was rejected as these pertain to pre-assessment inquiry. Court found flagrant breach of natural justice principles and remanded matter back to stage of issuing proper show cause notice. en-us Tue, 19 Mar 2024 00:00:00 +0530 Sat, 31 Aug 2024 07:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757732 Gujarat HC quashed assessment order u/s 143(3) for failure to issue show cause notice. Case was transferred from faceless AO to jurisdictional AO u/s 144B(8). Court held that since 2015, AO must mandatorily issue show cause notice indicating reasons for proposed additions/disallowances with evidence before passing final order. This requirement continues even after transfer under Circular No. 27/2019. AO's reliance on notices u/s 142(1) was rejected as these pertain to pre-assessment inquiry. Court found flagrant breach of natural justice principles and remanded matter back to stage of issuing proper show cause notice. Case-Laws Income Tax Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757732