Allowing the petition the court held that the ,order passed without issue of show cause notice -cum draft assessment order was set aside.
Smart Vishwas Society v. National Faceless (2021) 281 Taxman 226 (Delhi) (HC)
S. 144B : Faceless Assessment – Natural justice -Order passed without issue of show cause notice -cum draft assessment order – Order was set aside .[ S. 143(3) , 156 , 270A, Art , 226 ]