HC set aside Faceless Assessment order for not sharing draft Assessment order

International Management Vs National Faceless Assessment Centre (Delhi High Court)

1. The basis of addition was not furnished to the petitioner. He emphasizes that no draft assessment order was issued which is mandatorily required under the Faceless Scheme.

2. In a similar case being Smart Vishwas Society vs. National Faceless Assessment Centre Delhi (Earlier National E-Assessment Centre Delhi) & Ors, WP(C) 5348/2021, the learned predecessor Division Bench of this Court had quashed the assessment order and consequential notices.

3. The argument of the respondents/revenue is contrary to the statutory scheme, as provided in Section 144B of the Act.

4. Section 144B of the Act has been violated and the assessment proceeding has been completed in the present case in violation of the principles of natural justice.

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