Assessment order quashed for violating Faceless Assessment SOP under section 144B requiring mandatory physical communication

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....HC quashed assessment order dated 11.10.2022 for non-compliance with Standard Operating Procedure under Faceless Assessment provisions u/s 144B. Court held that when assessee remains non-responsive to notice u/s 142(1), revenue authorities are mandatorily required to send physical communication via speed-post to latest known address as per SOP. Respondent's contention that prior non-responsiveness eliminated need for physical communication was rejected. Court emphasized mandatory nature of SOP requirements regardless of stage of proceedings. Matter remanded to Faceless Assessment Authority with directions to comply with SOP dated 3.8.2022 and pass fresh order following prescribed procedure.....