https://www.taxtmi.com/caselaws?id=789898 Faceless assessments require a specific show cause notice for every proposed variation prejudicial to the assessee, so the final assessment cannot travel beyond the grounds already intimated. Where the assessment was initially proposed on an ad hoc turnover basis but was ultimately completed by making additions under section 68 and disallowances under section 37 without a fresh notice covering those changes, the mandatory procedure under section 144B(1)(xii) was not complied with. That breach, read with the principles of natural justice and section 144B(9), renders the resulting additions and disallowances unsustainable. en-us Wed, 08 Apr 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789898 Faceless assessments require a specific show cause notice for every proposed variation prejudicial to the assessee, so the final assessment cannot travel beyond the grounds already intimated. Where the assessment was initially proposed on an ad hoc turnover basis but was ultimately completed by making additions under section 68 and disallowances under section 37 without a fresh notice covering those changes, the mandatory procedure under section 144B(1)(xii) was not complied with. That breach, read with the principles of natural justice and section 144B(9), renders the resulting additions and disallowances unsustainable. Case-Laws Income Tax Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789898