The petitioner challenged the assessment order on the ground that show-cause-cum-draft assessment order was not served on the petitioner. Counsel for respondents and as an Officer of the Court, in fairness states that the grievance of petitioner that show cause-cum-draft assessment order was not delivered appears to be a justified reason. The Court remanded the matter for denovo consideration. (WP No. 7350 of 2021, dt 20.12.21) (AY. 2019-2020)
RBL Bank Limited v. ACIT (Bom.)(HC)(UR)
S. 144B : Faceless Assessment-Natural justice-Personal hearing was not granted-Show cause-cum-draft Assessment order-Order was set aside. [Art. 226]