HC sets aside Faceless Assessment Order passed without considering objection to SCN

KBB Nuts Private Limited Vs National Faceless Assessment Centre Delhi (Delhi High Court) Introduction: ♦ In the case of the KBB Nuts Private Limited V/s National Faceless Assessment Centre Delhi (NFAC) assessment proceedings and directed the revenue to grant a personal hearing to the authorised representative of the petitioner, before proceeding to pass a fresh assessment order. Fact of the Case: ♦ Return of income for the concerned AY, i.e., 2017-2018 was filed on 30.11.2017, and that thereupon, a notice under Section 143(2) of the Act was issued on 26.09.2018 followed by a notice issued ...