Where the assessment order was passed without first issuing a show cause notice on the assessee as provided for in section 144B, such an assessment order was bad in law and was to be set aside. However, opportunity was to be given to the Assessing Officer to pass a fresh order after complying with the requirements of section 144B. (AY. 2017-18)
Sribasta Kumar Swain v .UOI (2022) 440 ITR 545 (Orissa) (HC) Sribasta Kumar Swain v .UOI (2022) 440 ITR 545 (Orissa) (HC)
144B: Faceless Assessment –Mandatory condition – Assessment order passed without passing the draft assessment order – Assessing Officer was directed to pass a fresh order , after complying with requirement of section 144B .[ S. 143 (3), Art , 226 ]