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2022 (6) TMI 846 - HC - Income TaxValidity of Faceless Assessment u/s 144B - Violation of the principles of natural justice - according to the petitioner, the order of assessment has been issued without serving the show-cause notice and the draft assessment order, as contemplated under section 144B(1)(xvi)(b) - HELD THAT:- The provisions of section 144B, as mentioned earlier, requires the draft assessment order and the show-cause notice to be furnished to the assessee, eliciting his explanation. The impugned order of assessment has varied the alleged return filed by the petitioner. Since the mandate of the statue has been clearly infringed upon the assessment order falls foul of the principles of natural justice and hence is liable to be set aside. The decisions of the Delhi High Court in DJ Surfactants [2021 (6) TMI 1109 - DELHI HIGH COURT] and that in RMSI Private Limited [2021 (7) TMI 745 - DELHI HIGH COURT] in this context are relevant. Accordingly, Ext.P11 order of assessment is set aside. Consequently, Ext.P14 penalty order shall also stand set aside. Having regard to the circumstances of the case, the competent among the respondents shall serve the draft assessment order along with a show-cause notice to the petitioner, as expeditiously as possible, in a time bound manner and complete the proceedings in accordance with law, without further delay.
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