https://www.taxtmi.com/caselaws?id=801719 Section 144B makes a show-cause notice mandatory before a faceless assessment introduces a variation prejudicial to the assessee. Disallowance of acquisition or construction cost without that notice breaches the prescribed assessment procedure and principles of natural justice. Where the Revenue concedes that no notice was issued, the resulting assessment order is non-est in law. en-us Tue, 06 Oct 2026 00:00:00 +0530 Mon, 26 Oct 2026 08:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801719 Section 144B makes a show-cause notice mandatory before a faceless assessment introduces a variation prejudicial to the assessee. Disallowance of acquisition or construction cost without that notice breaches the prescribed assessment procedure and principles of natural justice. Where the Revenue concedes that no notice was issued, the resulting assessment order is non-est in law. Case-Laws Income Tax Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801719