Allowing the petition the Court held that the assessment proceeding had been completed in violation of principle of natural justice and no draft assessment order was passed. Assessment order was set aside. Along with notice of demand arising therefrom were to be set aside. (AY. 2017-18)
International Management v. NFAC (2021) 283 Taxman 78 (Delhi)(HC)
S. 144B : Faceless Assessment-Violation of principle of natural justice-No draft assessment order was passed-Order was set aside. [S. 143(3), Art. 226]