E-Assessment order in violation of principles of natural justice not maintainable: HC

RMSI Private Ltd. Vs National E-Assessment Centre (Delhi High Court) It is mandatory for the National E-Assessment Centre to provide an opportunity to the assessee, by serving a notice calling upon him to show cause as to why the variation proposed in the Draft Assessment Order, which is prejudicial to the interest of the assessee, be not made. Absence of such notice would clearly be a violation of the principles of natural justice leading to the Assessment Order passed being declared void. Absence of a provision akin to Section 144B (9) in the E- Assessment Scheme, 2019 would not make any dif...