Addition under Faceless Assessment Scheme without issuance of notice not sustainable

Saurabh Rohitbhai Modi HUF Vs Addl/Joint/DY./ACIT/ITO National Faceless Assessment Centre or His Successor & Anr. (Gujarat High Court) Gujarat High Court held that addition without issuance of any show cause notice or the draft assessment order is not sustainable since the same is blatant violation of the mandatory procedure prescribed under the Faceless Assessment Scheme as stipulated u/s.144B of the Income Tax Act. Facts- The Petitioner is an individual and the Karta of HUF. The return of the petitioner was processed u/s 143(1). Later on, the Respondent initiated reassessment proceeding...