Allowing the petition the Court held that the assessment order passed without issuing show-cause notice-cum-draft assessment order is set aside. Matter remanded to Assessing Officer. When there is violation of principles of natural justice Assessee need not be relegated to statutory remedy of appeal. (AY. 2018-19)
Teerth Developers and Teerth Realties JV (AOP) v. NFAC(2025) 479 ITR 282 (Bom)(HC)
S. 144B : Faceless Assessment-Assessment order passed without issuing show-cause notice-cum-draft assessment order-Assessment order and consequential demand notice and recovery proceedings set aside-Matter remanded to Assessing Officer-Violation of principles of natural justice Assessee need not be relegated to statutory remedy of appeal. [Art. 226]
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