E-Assessment Scheme Must Follow Legal Standards; Violations of Natural Justice Principles Render Decisions Void.

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....Procedure for assessment - mandation for the National E-Assessment Centre - Absence of a provision akin to Section 144B (9) in the E-Assessment Scheme, 2019 would not make any difference to such legal outcome in as much as violation of principles of natural justice renders such decision void. Even otherwise, the Income Tax authorities have to remain bound by the Statutory Scheme of assessment. - HC....