Allowing the petition the Court held that order passed issuance of a show cause notice-cum-draft assessment order which was a mandatory requirement of faceless assessment under section 144B(1)(xvi)of the Act.Order was set aside. (AY. 2018-19)
Rani Promoter (P) Ltd v. Addl.CIT (2021) 282 Taxman 120 / 205 DTR 349/ 322 CTR 965 (Delhi) (HC)
S. 144B : Faceless Assessment-Natural justice-Draft assessment order-Order passed without issue of show cause notice-Order was set aside. [S. 143(3), 144B(1)(xvi), Art. 226]