Allowing the petition the Court held that that it could be noticed from the documents which had been furnished by the assessee that an authenticated copy of notice or order was not served to the assessee when otherwise all other documents on the web portal of the Income-tax Department were existing. There had been a failure to comply with the statutory provisions and the same would amount to breach of not only principles of natural justice, but also, of the action in complete disregard to the statutory provision. And therefore, the order of the respondent passed without following the mandate given by the statute under section 144B of the Act was to be quashed and set aside. (AY.2018-19)
Gandhi Realty (India) Pvt. Ltd. v. ACIT (2022) 441 ITR 316 / 214 DTR 283 (Guj.) (HC)
S. 144B : Faceless Assessment-Draft assessment order-Violation of principle of natural justice-Failure to issue notice-Order not valid [S.143(3), 144(2), Art. 226]