HC quashes Faceless Assessment order for not furnishing Mandatory draft assessment order to Assessee

Chander Arjandas Manwani Vs National Faceless Assessment Centre & ors. (Bombay High Court) In our view, as noted earlier no draft assessment order has been issued at all let alone on 1st February, 2021. The notice dated 1st February, 2021, as stated earlier, is seeking further documentary evidences and those evidences sought are for the first time. When respondent is seeking documentary evidences, that communication by no stretch of imagination can be even referred to as a draft assessment order. The Faceless Assessment Scheme, 2019 as per the circular dated 13th August, 2020, provides tha...