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2022 (4) TMI 1084 - DELHI HIGH COURTFaceless Assessment Scheme u/s 144B - mandatory provision of issuance of a show cause notice and draft assessment order before issuing a final assessment order - HELD THAT:- In the present case, as no prior show cause notice as well as draft assessment order had been issued, there is a violation of principle of natural justice as well as mandatory procedure prescribed under “Faceless Assessment Scheme” and as stipulated in Section 144B of the Act. It is a settled law that when there is a violation of principles of natural justice, the availability of an appellate remedy does not operate as a bar to the maintainability of the writ petition. Keeping in view the aforesaid, the impugned assessment order issued under Section 147 read with Section 144B, demand notice under Section 156 and penalty proceedings initiated under Section 271(1)(c) of the Act, all dated 19th March, 2022 are set aside and the matter is remanded back to the AO, who shall issue a show cause notice as well as draft assessment order to the petitioner and thereafter pass a reasoned order in accordance with law.
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