https://www.taxtmi.com/highlights?id=80888 Assessment order u/s 143(3) quashed for non-issuance of show cause notice. Case transferred from faceless Assessing Officer to Jurisdictional Assessing Officer u/s 144B(8). Board's instructions mandate issuing appropriate show cause notice indicating reasons for proposed additions/disallowances with evidence before final order. Circular 27/2019 requires show cause notice for personal hearing in transferred cases. Notices u/s 142(1) insufficient. Assessing Officer committed breach of natural justice by not issuing show cause notice with reasons and evidence for proposed additions/disallowances. Order quashed, matter remanded for issuance of show cause notice by Assessing Officer. en-us Sat, 31 Aug 2024 07:54:07 +0530 Sat, 31 Aug 2024 07:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80888 Assessment order u/s 143(3) quashed for non-issuance of show cause notice. Case transferred from faceless Assessing Officer to Jurisdictional Assessing Officer u/s 144B(8). Board's instructions mandate issuing appropriate show cause notice indicating reasons for proposed additions/disallowances with evidence before final order. Circular 27/2019 requires show cause notice for personal hearing in transferred cases. Notices u/s 142(1) insufficient. Assessing Officer committed breach of natural justice by not issuing show cause notice with reasons and evidence for proposed additions/disallowances. Order quashed, matter remanded for issuance of show cause notice by Assessing Officer. Highlights Income Tax Sat, 31 Aug 2024 07:54:07 +0530 https://www.taxtmi.com/highlights?id=80888