Faceless Assessment Order passed without issuance of Draft Assessment Order quashed by HC

Shreeji Investment & Advisory Services Vs National Faceless Assessment Centre (Bombay High Court)

As regards draft assessment order, the impugned order does not state that any draft assessment order was given but in the affidavit in reply filed by one Sreekala S. Nair affirmed on 21^st September 2021, it is stated that the show cause notice dated 18^th February 2021 had a heading “show cause notice as to why assessment should not be completed as per draft assessment order and “the notice further s

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