Assessment order was passed without issue of show cause notice and draft assessment order. On writ the Court held that there was a blatant violation of principles of natural justice as well as mandatory procedure prescribed in Faceless Assessment Scheme. The assessment order, notice of demand and notice of penalty were set aside and matter was remanded back to Assessing Officer who shall issue a draft assessment order and thereafter pass a reasoned order in accordance with law. (AY. 2018-19)
Akashganga Infraventures India Ltd. v. NFAC (2021) 283 Taxman 37/ (2022)448 ITR 729 (Delhi)(HC) (Delhi) (HC)
S. 144B : Faceless Assessment-Violation of principle of natural justice-Issue of show cause notice and draft assessment order is mandatory-Assessment order, notice of demand and penalty notice was quashed-Matter was remanded back to Assessing Officer, who shall issue a draft assessment order and thereafter pass a reasoned order in accordance with law. [S. 143(3), 144B(7), 156, 271AAC, Art. 226]