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2021 (5) TMI 529 - HC - Income TaxNotice under Section 142(1) - Faceless Assessment - breach of the principles of natural justice - assessee not given a fair opportunity to explain his position on the proposed additions/disallowances - As submitted AO was required to issue a show-cause notice qua each of the additions/disallowances made to the petitioner's declared income - HELD THAT:- As each of the notices issued by the AO, under Section 142(1) of the Act, was replied. This is evident upon a perusal of paragraph 2 of the impugned assessment order. Broadly, the purpose of issuance of notice under Section 142(1) of the Act is, to gather information from the assessee. However, before an addition is made, it evident that the CBDT instruction, dated 29.12.2015, requires issuance of a show-cause notice and an opportunity to be given to the noticee, i.e., the assessee to respond to the same. This step, it appears, at least at this stage, was not taken by the AO qua the petitioner. Therefore, according to us, the matter requires further examination. Accordingly, issue notice.
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