HC stays Assessment Order Passed Without Show Cause & Draft Assessment Order

Aravali Shikshan Avum Anusandhan Sansthan Vs National E-Assessment Centre & Others (Rajasthan High Court) Aravali Shikshan Avum Anusandhan Sansthan (“the Petitioner”), has filed the current writ petition against the order passed by the National Faceless Assessment Center under Section 144-B along with Section 143(3) of the Income Tax Act, 1961 (“the IT Act”) imposing Additional Demand and well as Penalty under Section 270 A of the IT Act. The Petitioner contends that in order to bring the case under Section 144-B, a draft assessment as well as a Show Cause Notice (“SCN”) is to ...