Problems with faceless assessment process - AO didn't mention summons in show cause notice. Court quashes order, sends back for reevaluation.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The High Court found procedural irregularities in a faceless assessment process. The Assessing Officer (AO) did not refer to summons u/s 133(6) in the show cause notice, leading to a variance between the notice and the assessment order u/s 144B. The AO failed to provide a copy of replies received u/s 133(6) and did not allow cross-examination. Citing previous cases, the Court quashed the assessment order and remitted the matter for fresh consideration, directing the AO to provide all relevant documents and allow cross-examination.....