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High Court highlights Assessing Officer's failure to issue show-cause notice u/s 142(1) of the Income Tax Act.

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....Notice u/s 142(1) - Faceless Assessment - Broadly, the purpose of issuance of notice under Section 142(1) of the Act is, to gather information from the assessee. However, before an addition is made, it evident that the CBDT instruction, dated 29.12.2015, requires issuance of a show-cause notice and an opportunity to be given to the noticee, i.e., the assessee to respond to the same. This step, it appears, at least at this stage, was not taken by the AO qua the petitioner. - HC....

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High Court highlights Assessing Officer's failure to issue show-cause notice u/s 142(1) of the Income Tax Act.