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2022 (2) TMI 821 - MADRAS HIGH COURTValidity of National Faceless Assessment procedure incorporated u/s 144B - gross violation of principles of natural justice - HELD THAT:- The time given for the petitioner to respond for a notice consisting of 56 pages within a period of two days has resulted in a gross violation of principles of natural justice as the Assessment proceedings has been conducted in a mechanical manner. Assessment order has been passed on 21.09.2021 i.e,. one day after the date of the deadline was fixed in the show cause notice dated 17.09.2021 shows that the National Faceless Assessment procedure incorporated under Section 144B has not achieved the purpose it was envisioned. The idea of Faceless Assessment is to ensure that there is no personal interaction and no physical contact to rule out any irregularities which were noticed prior to incorporation of Section 144B of the Income Tax Act. As the Assessment orders runs to 56 pages and has been passed within two days of the time fixed shows it has been passed in gross violation of principle of natural justice. The impugned order is set aside and the case is remitted back to the respondents to pass a fresh speaking order within a period of forty five (45) days from the date of receipt of a copy of this order. The petitioner is directed to upload all the information and rely that were called for by the respondents under Section 142(1) within a period of fifteen (15) days from the date of receipt of a copy of this order. The Assessment proceedings shall be carried out in accordance with law.
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