Allowing the petition the Court held that the order passed without issue of show cause notice and draft assessment order is violation of principles of natural justice as well as mandatory procedure prescribed under Faceless Assessment Scheme. The assessment order was set aside and matter was remanded back to Assessing Officer. (AY. 2018-19)
Novelty Merchants (P) Ltd. v. NFAC (2021) 283 Taxman 385 (Delhi) (HC) Pooja Singla Builders and Engineers (P) Ltd. v. NAFC (2022) 440 ITR 413/ ( 2021 ) / 283 Taxman 491 (Delhi)(HC) Religare Enterprises Ltd. v. NFAC (2021) 283 Taxman 408 (Delhi)(HC)
S. 144B : Faceless Assessment-Violation of principle of natural justice-No show cause notice and draft assessment order was issued-Assessment order was set aside and remanded back to Assessing Officer. [Art. 226]