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2023 (5) TMI 496 - SC ORDERFaceless Assessment - Validity of assessment order u/s 144B - Non follow of due procedure - Order was passed without issuing a show cause notice with a draft Assessment Order as was mandatorily required u/s 144B - HELD THAT:- Considering order passed by the High Court and considering the fact that the Assessment Order was passed without issuing a show cause notice with a draft Assessment Order as was mandatorily required u/s 144B of the Act, as such, it cannot be said that the High Court has committed any error. Aonsidering the fact that the Faceless Assessment Scheme has been introduced recently and therefore, the Revenue ought to have been given some leverage to correct themselves and take the corrective measures and therefore the High Court ought to have remanded the matter to the Assessment Officer to pass a fresh order in accordance with law, after following the due procedure as required under the law, namely, more particularly, under Section 144B of the Act. We modify the impugned judgment and order passed by the High Court and remand the matter to the Assessment Officer to pass a fresh Assessment Order, after following due procedure in accordance with law under Section 144B of the Act.
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