No draft assessment order has been passed by the AO as contemplated u/s.144B. There is a material violation of the procedure prescribed u/s.144B. Consequently, the case is remitted back to the AO to pass a fresh order on merits following the law within six months. (AY. 2017-18)
Devendran Coal International (P.) Ltd. v. NFAC (2024) 296 Taxman 417 (Mad)(HC)
S.144B: Faceless assessment-Assessment order passed without issuing draft assessment order, matter remitted to pass a fresh order per law.[S. 148, Art. 226]