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2023 (11) TMI 650 - GUJARAT HIGH COURTValidity of assessment passed u/s 143(3) r.w.s. u/s 144B - gross violation of the principle of natural justice - whether by not issuing show cause notice while framing the assessment, principles of natural justice have at all been violated? - HELD THAT:- The impugned order was passed by the respondent in violation of principles of natural justice without issuing show cause notice while framing assessment and affording an opportunity of personal hearing by not following the prescribed procedure laid down as per the provisions of section 144B of the Act, 1961 for Faceless assessment. In the result, this petition succeeds and is accordingly allowed. The impugned order of assessment passed by the respondent u/s 147 read with Section 144B and demand notice for the assessment year 2018-19 u/s 156 of the Act are quashed and set aside.
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