Draft Assessment Order not served: SC directs AO to remand matter to AO

National Faceless Assessment Centre & Ors. Vs Automotive Manufacturers Private Limited (Supreme Court of India)

Introduction: This article delves into the recent Supreme Court judgment in the case of National Faceless Assessment Centre & Ors. vs Automotive Manufacturers Private Limited. The court’s decision revolves around the breach of natural justice, the mandatory requirements under Section 144B of the Income Tax Act, and the implications of the Faceless Assessment Scheme.

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