Allowing the writ petition the Court held that since the order was passed without issuing a show-cause notice or a draft assessment order as mandated under section 144B(1)(xvi)(b) and gave liberty to the National Faceless Assessment Centre to issue a show-cause notice or draft assessment order to the assessee and thereafter, to continue the proceedings in accordance with law. (AY. 2018-19)
RMSI Pvt. Ltd. v. NFAC (2023) 450 ITR 293 / 290 Taxman 383 (Delhi)(HC)
S. 144B : Faceless Assessment-Principle of natural justice-Violation of statutory condition-Assessment order set aside-liberty to proceed in accordance with law granted after issuing show-cause notice-cum draft assessment order. [S. 143(3), 144B(1)(xvi)(b), Art. 226]