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2021 (10) TMI 1274 - HC - Income TaxValidity of National Faceless Assessment order u/s 143 (3) r.w.s.144B - Non communicating to the Petitioner any draft order - HELD THAT:- As in the present case the impugned assessment order was passed without communicating to the Petitioner any draft order of assessment under Section 144B of the IT Act. This Court sets aside the impugned order of assessment of the NFAC as well as all consequential notices/orders. The Court nevertheless grants liberty to the Department to pass a fresh assessment order for the AY 2017-18 after complying with the requirement of the law by giving the Petitioner a personal hearing at a date and time, which should be communicated to the Petitioner sufficiently in advance. It is needless to say that the Petitioner assessee will cooperate in the fresh assessment proceedings and furnish all the documents and information as are available with it relevant to the proceedings.
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