Allowing the petition the Court held that the final order was passed before disposal of request for grant of time to file objections to draft assessment order. Order and notice was quashed. The National Faceless Assessment Centre could pass a fresh order in terms of the provisions of clauses (vii) to (ix) of section 144B after giving an opportunity of hearing to the assessee, qua the show-cause notice-cum-draft assessment order. (AY.2018-19)
RKKR Foundation v. National Faceless Assessment Centre. (2021) 436 ITR 49 / 282 Taxman 76 (Delhi) (HC)
S. 144B : Faceless Assessment-Natural justice-Final assessment order was passed before disposal of request for grant of time to file objections to draft assessment order-Order and notice was quashed. [S. 143(3) 156, 270A, 274, Art. 226]