Allowing the petition the Court held that the order passed without issuance of a show cause notice-cum-draft assessment order which was a mandatory requirement under section 144B of the Act .Assessment order was set aside .(A Y . 2018-19)
Bhabani Pigments (P) Ltd v. National Faceless Assessment Centre Delhi (2021) 281 Taxman 224 (Delhi.) ( HC)
S. 144B : Faceless Assessment – Natural justice – Order passed without issuing a show cause notice -cum draft assessment order- Mandatory requirement – Order was set aside.[ S. 143(3), 144B(7) (vii), 156 , 270A , Art. 226 ]