Held, that the order passed without giving an opportunity of hearing being a clear violation of procedure laid down under section 144B(9), the order was non est in the eyes of law. Order is set aside. (AY.2017-18)
Rajubhai Bababhai Desai v. NFAC (2023)457 ITR 639 (Guj)(HC)
S. 144B : Faceless Assessment-Principle of natural justice-Order passed without giving an opportunity of hearing-Order is set aside. [S. 144B(9)]