https://www.taxtmi.com/caselaws?id=458219 Delhi HC set aside assessment order passed under Section 143(3) read with 143(3A) and 143(3B) for violating mandatory procedure under Section 144B(1)(xvi)(b). The court held that faceless assessment requires prior show cause notice and draft assessment order before final order. Since neither was issued, statutory mandate was breached. Court emphasized that when power is given to do something in a certain way, it must be done exactly that way or not at all, regardless of natural justice compliance. Disputed demand under Section 156 was also set aside. en-us Tue, 10 Aug 2021 00:00:00 +0530 Tue, 15 Oct 2024 20:00:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458219 Delhi HC set aside assessment order passed under Section 143(3) read with 143(3A) and 143(3B) for violating mandatory procedure under Section 144B(1)(xvi)(b). The court held that faceless assessment requires prior show cause notice and draft assessment order before final order. Since neither was issued, statutory mandate was breached. Court emphasized that when power is given to do something in a certain way, it must be done exactly that way or not at all, regardless of natural justice compliance. Disputed demand under Section 156 was also set aside. Case-Laws Income Tax Tue, 10 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458219