S. 144B : Faceless Assessment –Natural justice – Failure to issue show cause notice and draft assessment order as per faceless assessment scheme 2019 – Assessment order and consequential notices are set side . [ S. 156, 274 , Art , 226 ] S. 144B : Faceless Assessment –Natural justice – Failure to issue show cause notice and draft assessment order as per faceless assessment scheme 2019 – Assessment order and consequential notices are set side . [ S. 156, 274 , Art , 226 ]
Lokesh Constructions (P) Ltd v. ACIT (2021) 202 DTR 149 (Delhi)(HC)