HC set aside Assessment for not following mandatory provisions of section 144B(1)(vxi)(b)

Javin Construction Private Limited Vs National Faceless Assessment Centre & Ors (Delhi High Court)

1. Set asides an assessment framed without issuing SCN and draft assessment order, holding it against the principle of natural justice and mandatory provisions of section 144B(1)(vxi)(b) of the Income Tax Act, 1961.

2. Matter remanded back to the file of Assessing Officer for passing fresh assessment order by passing draft assessment order and pass reasoned order in accordance with law.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

The petition has been heard by way of video conferencing.

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