https://www.taxtmi.com/caselaws?id=469665 Under the faceless assessment regime, an ordinary assessee is not entitled to service of the draft assessment order with the show cause notice under Section 144B of the Income-tax Act, 1961. The statutory scheme distinguishes an ordinary assessee from an eligible assessee: for an eligible assessee, the draft or final draft order accompanies the notice proposing variation, but for an ordinary assessee the draft order remains an internal document in the faceless process. Non-furnishing of that draft order to an ordinary assessee does not, by itself, breach natural justice or vitiate the assessment. The challenge on that ground failed. en-us Thu, 27 Mar 2025 00:00:00 +0530 Fri, 26 Jun 2026 22:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469665 Under the faceless assessment regime, an ordinary assessee is not entitled to service of the draft assessment order with the show cause notice under Section 144B of the Income-tax Act, 1961. The statutory scheme distinguishes an ordinary assessee from an eligible assessee: for an eligible assessee, the draft or final draft order accompanies the notice proposing variation, but for an ordinary assessee the draft order remains an internal document in the faceless process. Non-furnishing of that draft order to an ordinary assessee does not, by itself, breach natural justice or vitiate the assessment. The challenge on that ground failed. Case-Laws Income Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469665