Faceless Assessment Scheme Violation: Assessment Order Invalidated Due to Lack of Draft Order Issuance Under 2019 Guidelines.

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....Validity of assessment order - Breach of the provisions of the Faceless Assessment Scheme, 2019 - As noted earlier no draft assessment order has been issued at all let alone on 1st February, 2021. The notice dated 1st February, 2021, as stated earlier, is seeking further documentary evidences and those evidences sought are for the first time. When respondent is seeking documentary evidences, that communication by no stretch of imagination can be even referred to as a draft assessment order. - Thus the assessment order has to be treated as non-est and shall be deemed to have never been passed. - HC....