Sams Facilities Management (P) Ltd. v. National Faceless Assessment Centre (2021) 282 Taxman 487 (Delhi) (HC)

S. 144B : Faceless Assessment-Natural justice-Draft assessment order was not issued-Matter remanded. [S. 144B(1) (xvi) (b), Art, 226]

High court held that the  assessment order was passed without issuing a draft assessment order and variation made in declared income was carried out without issuance of a show-cause notice, since, there being violation of principles of natural justice as well as mandatory procedure prescribed under faceless assessment scheme, assessment order was set aside. Matter remanded. (AY. 2018-19)