Allowing the petition the Court held that the provisions of section 144B(6)(vii) and (viii) would apply notwithstanding the fact that the draft order was not prepared but only income or loss determination proposal was made. The assessment order was set aside giving liberty to the Assessing Officer to conduct the proceedings de novo, after according personal hearing to the assessee.
Shubhank Garg v. ITO (2023)454 ITR 107 / 293 Taxman 97 (Delhi)(HC)
S. 144B : Faceless Assessment–Draft assessment-Opportunity of personal hearing not granted-Assessment order is seta side. [S. 144B(6)(vii), 144B(6)(viii), Art. 226]