HC stays faceless assessment order pass outwith providing opportunity of hearing

Suresh Kumar Lakhotia Vs National e-Assessment Centre & Ors. (Bombay High Court) In this case, the Petitioner has contended that there are a lot of glitches in the operation of the E-assessment Scheme. Pursuant to the said Scheme, by show-cause notice dated 23rd April 2021, a draft assessment order had been issued to Petitioner requiring Petitioner to show cause as to why the assessment should not be completed as per the draft assessment order. Petitioner had responded to the same on 23rd/24th April 2021 and sought an opportunity of hearing and requested for adjournment in order to respond...