Order passed by the Faceless Assessment Scheme without giving an opportunity before passing final assessment order. On writ operation of assessment order passed under section 143(3) read with section 144B was to be stayed.
Raja Builders v. National Faceless Assessment Centre (2021) 280 Taxman 304 (Bom.)(HC)
S. 144B : Faceless Assessment-Natural justice. [S. 143(3), 270A, 271AAC, Art. 226]