HC set-aside Faceless assessment order passed without issuing draft assessment order

Toplight Corporate Management (P.) Ltd. Vs National faceless assessment Centre Delhi (Delhi High Court) Learned counsel for the petitioner states that the impugned assessment order was passed without issuing mandatory draft assessment order along with show cause notice, as contemplated under Section 144B of the Act, resulting in denial of opportunity to the petitioner to submit a response, to place documents on record in support thereof and to be heard before passing the final assessment order. In our opinion, learned counsel for the petitioner is correct in submitting that Section 144B of the...