Gujarat HC set-aside Assessment order passed in violation of principles of natural justice

Map Refoils India Limited Vs National E-Assessment Centre (Gujarat High Court)

No draft assessment along with show cause notice as required under section 144B(1) and section 144B(7) is given to the petitioner so as to enable the petitioner to give explanation for proposed addition during the hearing before the National Faceless Assessment Centre.

Section 144B(1)(xii) provides that on receipt of show cause notice, assessee may furnish his response to the National Faceless Assessment Centre

Please become a Premium member. If you are already a Premium member, login here to access the full content.