Faceless Assessment Invalid if Draft Order not served Before Finalization: Gujarat HC

Kottex Industries Private Limited Vs National Faceless Assessment Centre (Gujarat High Court) In Kottex Industries Private Limited vs. National Faceless Assessment Centre, the Gujarat High Court examined whether an income tax assessment order dated 26 September 2021 was valid under the provisions of the Income Tax Act, 1961. The petitioner challenged the order passed under Sections 147 and 144B, along with the corresponding demand notice under Section 156, arguing that the order violated the principles of natural justice and failed to adhere to the mandatory procedural requirements of the Face...