The provisions of the Act stood amended with effect from 1-4-2021 by virtue of the Finance Act, 2021. With the insertion of section 144B, all the assessments, reassessments and recomputations which are proposed to be carried out under section 144(3) have to be done in a faceless manner. The department has not been able to show one good reason as to why, under the amended provisions as per the Finance Act, 2021, the proceedings to be initiated in a faceless manner could not be done. In the counter, the department has also been silent so far as the faceless assessment part is concerned. The assessment order was set aside/quashed.  High Court has not accepted the submission as regards the violation of the principle of natural justice. (AY. 2020-21)