Allowing the petition the court held that the final assessment order had been passed without issuing a show-cause notice and draft assessment order, department’s action was violative of principles of natural justice and provisions of section 144B of the Act. The assessment order was set aside and matter was remanded back to Assessing Officer. (AY. 2018-19)
Floral Realcon (P) Ltd. v. National Faceless Assessment Centre (2021) 283 Taxman 488 (Delhi)(HC)
S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without issuing show cause notice and draft assessment order-Order set aside. [S. 144B(9), Art. 226]