Against the order passed u/s 144B of the Act, the assessee filed writ before the High Court. Allowing the petition the Court held that the order was bad on account of violation of principles of natural justice and, consequently, assessment order was to be quashed and Assessing Officer was directed to re-do assessment afresh. (AY. 2018-19)
Ezhome Service Co-op. Bank Ltd. v. ITO (2021) 283 Taxman 567 (Ker.) (HC)
S. 144B : Faceless Assessment-Violation of principles of natural justice-Reply filed to show cause notice was not considered-Order was quashed-Assessing Officer was directed to re do the assessment afresh. [Art. 226]