Faceless Assessment without adhering to Section 144B procedures is invalid

Piramal Enterprises Limited Vs Additional/joint/Deputy/Assistant CIT/ITO National e-Assessment Centre (Bombay High Court) The HC declared that assessment for AY 2017-18 made u/s 143(3)  vide order dated 22.4.2021 was non est u/s 144B(9) of the Income Tax Act, 1961 for not adhering the procedure laid down u/s 144B(1) and u/s 144B(7/(vii) of the Act and holding that – 1. principles of natural justice firmly runs through fabric of section 144B(1) of the Income Tax Act, 1961 – para 63 2. Section 144B of the Income Tax Act, 1961captioned ‘Faceless Assessment’ commences vide...