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2021 (7) TMI 469 - HC - Income TaxFaceless Assessment u/s 144B - violation of the principles of natural justice - no show cause notice-cum-draft assessment order was issued - HELD THAT:- The petitioner is correct in submitting that Section 144B of the Act has been violated and the assessment proceeding has been completed in the present case in violation of the principles of natural justice. Consequently, the impugned assessment order issued under Section 143(3) read with Sections 143(3A) and 143(3B) of the Act along with notice of demand arising therefrom are set aside. The respondents/revenue is given liberty to pass a fresh assessment order in accordance with law. The petitioner is also given liberty to challenge any action of the respondents/revenue in accordance with law, in the event it is aggrieved by the same.
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