HC set aside faceless assessment order as Draft Assessment order was not issued

Pardesi Developers Private Limited Vs National Faceless Assessment Centre (Delhi High Court) Assessment—Faceless assessment—Draft assessment order passed without issue of show-cause notice—In the present case no prior show-cause notice as well as draft assessment order had been issued, there is a violation of principles of natural justice as well as mandatory procedure prescribed under “Faceless Assessment Scheme”—Impugned assessment order, notice of demand and notice for initiation of penalty proceeding dt. 13th Feb., 2021 passed under s. 143(3) r/w ss. 143(3A) & 143(3...