S. 144B : Faceless Assessment – Violation of principle of natural justice- Request for personal hearing had been was not granted – Draft assessment order was not issued – Order passed is held to be non-est and set aside . [ S. 143(3) , Art , 226 ]
Chander Arjandas Manwani v. NFAC (2021) 283 Taxman 380 /(2022) 442 ITR 197 (Bom.) (HC )Edittorial:NFAC v . Chander Arjandas Manwani (2023)453 ITR 236 (SC), order of High Court set aside h