TMI BlogAssessment passed u/s 143(3) read with Sections 143(3A) and 143(3B) - faceless assessment scheme - No...Assessment passed u/s 143(3) read with Sections 143(3A) and 143(3B) - faceless assessment scheme - No doubt, in this case, such show cause notice along with a draft assessment order has been issued on 12.04.2021. However, the time extended to the assessee to avail of the options under the draft assessment order is insufficient, insofar as the petitioner has been called upon to avail one of the options set forth, by 14.04.2021. The show cause notice and the accompanying draft assessment order hav..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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