https://www.taxtmi.com/caselaws?id=762283 Faceless assessment orders issued without a statutory show cause notice and opportunity of hearing violate the principles of natural justice as embodied in Section 144B of the Income Tax Act; non adherence to that mandatory procedure renders the assessment patently illegal. The court reasoned that statutory recognition of natural justice requires issuance of a show cause cum draft assessment and an opportunity to be heard before any civilly prejudicial tax order is passed, and an order made in breach is vitiated and a nullity. The impugned assessment was quashed and set aside, with direction to follow the statutory procedure and pass a fresh assessment in accordance with law. en-us Mon, 18 Nov 2024 00:00:00 +0530 Mon, 09 Feb 2026 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762283 Faceless assessment orders issued without a statutory show cause notice and opportunity of hearing violate the principles of natural justice as embodied in Section 144B of the Income Tax Act; non adherence to that mandatory procedure renders the assessment patently illegal. The court reasoned that statutory recognition of natural justice requires issuance of a show cause cum draft assessment and an opportunity to be heard before any civilly prejudicial tax order is passed, and an order made in breach is vitiated and a nullity. The impugned assessment was quashed and set aside, with direction to follow the statutory procedure and pass a fresh assessment in accordance with law. Case-Laws Income Tax Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762283