Faceless Assessment's Validity Questioned Over Non-Compliance with Section 144B Procedures.

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....Validity of faceless assessment - authorities have failed to comply with the mandatory procedure laid down u/s 144B - The compliance of mandatory procedure as envisaged in the aforesaid provision ie. of issuance of show cause notice, the draft assessment order, the final assessment order and the consequential demand notice is no more res integra. - HC....