Sree Narayana Dharma Sabha Sreyas v. ACIT (2022) 285 Taxman 516 (Ker.)(HC)

S. 144B : Faceless Assessment-Violation of principle of natural justice-Sufficient opportunity was not given-Order of assessment is set aside. [S. 144B(1)(xxii), Art. 226]

Allowing the petition the Court held that unless sufficient opportunity is granted to assessee to respond which is mandated by explicit provisions of section 144(B)(1)(xxii), assessee will be put to prejudice. Since show cause notice issued to assessee failed to provide sufficient opportunity to him to respond, violation of principles of natural justice was manifest and accordingly, order of assessment was to be set aside. (AY. 2015-16)