Allowing the petition the Court held that the Assessing Officer passed a final assessment order without issuing a show cause notice and passing a draft assessment order, the assessment order was to be set aside and matter remanded. (AY. 2014-15)
Javin Construction (P) Ltd. v. NFAC (2021) 283 Taxman 42 / (2022)448 ITR 354 (Delhi)(HC)
S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without issuing show cause notice and draft assessment order-Order was set aside and remanded. [Art. 226]