Faceless Assessment u/s 144B Invalidated for Procedural Lapses; Order Quashed and Remanded for Reconsideration.

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....Validity of faceless assessment u/s 144B - there are variations from the return filed by the writ applicant as regards disallowance. The final assessment order is not made in accordance with the procedure envisaged under section 144 (xvi) (b) of the act as inspite of the variation being prejudicial to the assessee, no opportunity has been given to the assessee by serving show cause notice along with draft assessment order calling upon him to show cause as to why the proposed variation should not be made. - Order quashed - matter restored back - HC....