Allowing the petition the Court held that the order was passed without following the principle of natural justice . The Assessment order, notice of demand and notice for initiation of penalty proceedings was quashed and set aside. (AY. 2018-19)
RKKR Foundation v. National Faceless Assessment Centre (2021) 281 Taxman 604 (Delhi) ( HC)
S. 144B : Faceless Assessment – Natural justice – No reasonable opportunity was granted – Assessment order, notice of demand and notice for initiation of penalty proceedings was quashed and set aside. [ S. 143 (3) , Art , 226 ]