On writ the assessment order was set aside solely on the ground of non-adherence to statutorily ingrained principles of natural justice.(SJ)
Estra Enterprises Pvt. Ltd. v. NFACA (2022) 442 ITR 112 (Mad.) (HC)
S. 144B : Faceless Assessment-Violation of principle of natural justice-Adequate opportunity of hearing not given-Order of assessment is not valid-Order is set aside. [Art. 226]