The assessee challenged the assessment order on the ground that the Assessing Authority has passed the order enhancing the income without following the procedure. High Court granted the interim stay till the next date of hearing.
Prakash Nanji Paatel v. National Faceless Assessment Centre (2021) 203 DTR 220 / 321 CTR 256 (Bom.)(HC)
S. 144B : Faceless Assessment-Natural justice-Order was passed enhancing the income without following the procedure-Stay was granted till next date. [S. 143(3), Art. 226]