S. 144B : Faceless Assessment – Natural justice – No reasonable opportunity was granted – Assessment order, notice of demand and notice for initiation of penalty proceedings was quashed and set aside. [ S. 143 (3) , Art , 226 ]

S. 144B : Faceless Assessment – Natural justice -Without jurisdiction – Order was kept in abeyance – Notice was issued to the revenue [ Art. 226 ]

. 144B : Faceless Assessment – Natural justice – Order without affording an opportunity of personal hearing- Order was set aside . [ S.143(3), 144B(7), Art, 226 ]

S. 144B : Faceless Assessment – Order set aside by the Appellate Tribunal of Cochin Bench – Notice issued by the Faceless assessment unit from Delhi – Notice issued under faceless assessment Scheme was stayed- Respondent was directed to initiate proceedings for personal hearing by the original Assessing Officer . [ Art. 226 ]

S. 144B : Faceless Assessment – Natural justice – Personal hearing – Once an request is made for personal hearing , the Officer in charge ordinarily has to grant a personal hearing [ S. 143(), 144B(7), Art , 226 ]

S. 144B : Faceless Assessment – Natural justice – Adjournment request was not considered – Order was passed before the expiry of time given in show cause notice Show cause notice – cum -draft assessment order was set aside .[ S.143(3), Art. 226 ]

S. 144B : Faceless Assessment – Natural justice – Order passed without issuing a show cause notice -cum draft assessment order- Mandatory requirement – Order was set aside.[ S. 143(3), 144B(7) (vii), 156 , 270A , Art. 226 ]

S. 144B : Faceless Assessment – Natural justice -Variation in taxable income – Order passed without according a personal hearing – Order vitiated -Order was set aside.[ S. 143(3), 144B(7) (vii), 156 , 270A , Art. 226 ]

S. 143(3): Assessment – Cash credit – Personal hearing was not given – Violation of principle of natural justice – Order was set aside. [ S.68, 220 ]

S. 143(2) : Assessment – Notice – Additions are made without issue of notice – Matter was remanded [ S. 143 (3) ]