https://www.taxtmi.com/caselaws?id=766919 Gujarat HC quashed faceless assessment order under Section 144B for violating natural justice principles. The court held that absence of show cause notice before finalizing assessment with variations prejudicial to assessee rendered the order void. Revenue only issued notices under Sections 143(2) and 142(1) seeking details, but failed to follow mandatory procedure for obtaining further information before finalizing assessment. Assessment order, demand notice under Section 156, and penalty notice under Section 271(1)(C) were set aside. Matter remanded to AO for fresh assessment following proper procedure. en-us Tue, 17 Dec 2024 00:00:00 +0530 Thu, 06 Mar 2025 07:35:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766919 Gujarat HC quashed faceless assessment order under Section 144B for violating natural justice principles. The court held that absence of show cause notice before finalizing assessment with variations prejudicial to assessee rendered the order void. Revenue only issued notices under Sections 143(2) and 142(1) seeking details, but failed to follow mandatory procedure for obtaining further information before finalizing assessment. Assessment order, demand notice under Section 156, and penalty notice under Section 271(1)(C) were set aside. Matter remanded to AO for fresh assessment following proper procedure. Case-Laws Income Tax Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766919