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2021 (10) TMI 1407 - HC - Income TaxValidity of assessment u/s 144B - Assessment Order has been passed without following principles of natural justice and without even issuing a show-cause notice with a draft Assessment Order as mandatorily required u/s 144B - HELD THAT:- Respondents have filed an Affidavit of one Deputy Commissioner as affirmed that from the assessment order it appears that there was no show cause that was issued to the petitioner and unable to state as to why the faceless assessment centre has not issued a draft assessment order. In view of this candid admission by Respondents, the impugned order dated 23/06/2021 is hereby quashed and set aside. The consequential notice of demand dated 23/06/2021 as well as show-cause notice dated 23/06/2021 issued under Section 274 read with 270A of the Income Tax Act, 1961 are also quashed and set aside. The Respondents may take such steps as advised in accordance with law.
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