Allowing the petition the Court held that the assessment order was passed. Without considering the reply filed by the assessee, the Assessing Officer made an addition to the income. The court set aside the assessment order passed and directed the Assessing Officer to consider the assessee’s reply and request to the notice-cum-draft assessment order. (AY.2018-19)
Dj Surfactants v. National E-Assessment Centre (2021) 437 ITR 519 (Delhi)(HC)
S. 144B : Faceless Assessment-Natural justice-Order passed without considering the reply of assessee and draft assessment order-Order was set aside [S.68, 143(3), Art. 226]