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2022 (5) TMI 49 - HC - Income TaxValidity of Faceless Assessment Order - petitioner states that the respondent passed the impugned assessment order without issuing any show-cause notice and draft assessment order - HELD THAT:- It is settled law that the Government is bound to follow the rules and standards they themselves had set on their pain of their action being invalidated (See: Amarjit Singh Ahluwalia v. State of Punjab [1974 (12) TMI 76 - SUPREME COURT] and Ramana Dayaram Shetty v. International Airport Authority of India [1979 (5) TMI 144 - SUPREME COURT] Since in the present case no prior show-cause notice as well as draft assessment order had been issued, there is a violation of principles of natural justice as well as mandatory procedure prescribed under "Faceless Assessment Scheme". Keeping in view the aforesaid facts, the impugned assessment order, notice of demand and notice for initiation of penalty proceeding passed by the National Faceless Assessment Centre, Delhi under section 143(3) read with sections 143(3A) and 143(3B), section 156 and section 270A of the Act, are set aside and the matter is remanded back to the Assessing Officer, who shall issue a draft assessment order and thereafter pass a reasoned order in accordance with law.
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