Case Law Details
Case Name : RMSI Private Limited Vs National Faceless Assessment Centre (Delhi High Court)
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All High Courts Delhi High Court
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RMSI Private Limited Vs National Faceless Assessment Centre (Delhi High Court)
Since in the present case, the impugned order has been passing without issuing a show cause notice / a draft assessment order which has been mandated under Section 144B(1)(xvi)(b) of the Act, the impugned assessment order dated 8th September, 2021 issued under Section 143(3) read with Section 144B of the Act is set aside and the Respondent is directed to issue a show cause notice within four weeks. The Respondent is at liberty to issue a draft assessment order / show cause notice to the petitioner and thereafte...
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It is not clear why the matter was not remanded to the Chief Commissioner of income Tax to do the needful to issue a draft AO accompanied by a draft assessment order. Why was such a circuitous procedure at the earlier stage iyself
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