Allowing the petition the Court held that the order was passed by the respondent in violation of principles of natural justice without providing reasons for reopening and the draft assessment order or in other words by not following the prescribed procedure laid down as per the provisions of s. 144B for faceless assessment. Order and demand notice is quashed and set aside. (AY. 2013-14)
Himgiri Mining & Projects v. NFAC (2024) 336 CTR 113(Guj) (HC)
S. 144B : Faceless Assessment-Draft assessment order is not passed-Violation of principle of natural justice-Order is quashed and set aside. [Art. 226]