Popular Vehicles and Services Ltd. v. NEAS (2022) 446 ITR 374 (Ker.)(HC)

S. 144B : Faceless Assessment-Draft assessment-Modification in return-Principle of natural justice-Order set aside. [Art. 226]

Held that  the assessee was never served with a draft assessment order or a show-cause notice while proposing to modify the return submitted by the assessee. There was a clear violation of the procedure involved in arriving at the assessment order. Therefore it was not valid when the decision-making process is contrary to law or is vitiated, the jurisdiction under article 226 of the Constitution of India can be invoked. (AY.  2018-19)