https://www.taxtmi.com/caselaws?id=787479 Faceless assessment under the Income-tax Act requires that where a draft assessment proposes a variation prejudicial to the assessee, the National Faceless Assessment Centre must serve a show-cause notice and consider any response before finalising the assessment; omission of that mandated show-cause step constituted breach of the statutory procedure and, on that basis, the High Court quashed the assessment order and the notice of demand dated 9 June 2021 for failure to afford the required opportunity to reply. en-us Tue, 24 Feb 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787479 Faceless assessment under the Income-tax Act requires that where a draft assessment proposes a variation prejudicial to the assessee, the National Faceless Assessment Centre must serve a show-cause notice and consider any response before finalising the assessment; omission of that mandated show-cause step constituted breach of the statutory procedure and, on that basis, the High Court quashed the assessment order and the notice of demand dated 9 June 2021 for failure to afford the required opportunity to reply. Case-Laws Income Tax Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787479