Court Grants Relief Due to Premature Order in Faceless Assessment Case; Restores Matter for Further Review.

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....Order passed before the time prescribed for filing the reply - faceless assessment scheme - it is evident that the impugned order has been passed with pre-set mind. In any event, the order has been passed without considering the reply received from the petitioner. Therefore, this Court is inclined to grant the relief sought for by the petitioner as there is a manifest violation of business of justice while passing the impugned order. - Matter restored back - HC....