Delhi HC order sets aside faceless assessment order as no SCN or draft assessment order was issued

Anju Jalaj Batra Vs National E-Assessment Centre Additional Joint Deputy Assistant Commissioner Of Income Tax Officer (Delhi High Court)

1. Despite the petitioner’s replies, the respondent issued impugned assessment order without issuing a mandatory draft assessment order or a show cause notice to the petitioner.

2. In a similar case being Smart Vishwas Society vs. National Faceless Assessment Centre Delhi (Earlier National E-Assessment Centre Delhi) & Ors, WP(C) 5348/2021, the learn

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