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2022 (11) TMI 1026 - HC - Income TaxValidity of Faceless Assessment - non issuance of show cause notice / a draft assessment order - HELD THAT:- Since in the present case, the impugned order has been passing without issuing a show cause notice / a draft assessment order which has been mandated under Section 144B(1)(xvi)(b) of the Act, the impugned assessment order dated 8th September, 2021 issued under Section 143(3) read with Section 144B of the Act is set aside and the Respondent is directed to issue a show cause notice within four weeks. The Respondent is at liberty to issue a draft assessment order / show cause notice to the petitioner and thereafter, the proceedings shall continue in accordance with law. Present writ petition along with pending application is disposed of.
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