Assessment Order Invalid for Skipping Procedure in Section 144B(xvi)(b), No Show Cause Notice Given to Taxpayer.

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....Faceless Assessment - procedure for making assessment - The final assessment order is not made in accordance with the procedure laid down u/s 144B (xvi)(b) of the Act as inspite of the variation being prejudicial to the interest of assessee, no opportunity has been provided to the assessee by having him served with a show cause notice as well as draft assessment order calling upon him to show cause as to why the proposed variation should not be made. - Thus, the impugned assessment order is non est - HC....