The assessee filed the writ petition challenging the assessment order on the ground that it has been passed in breach of the provisions of the Faceless Assessment Scheme, 2019. Allowing the petition the Court held that the NFAC passed a final assessment order under section 143(3), read with section 144B, against assessee without issuing any show cause notice which was mandatory requirement for faceless assessment under section 144B as well as serving draft assessment order, the assessment order was set aside. (AY. 2018-19)
Trendsutra Client Services (P.) Ltd. v. NEAC (2021) 283 Taxman 558 / ( 2022) 19 ITR -OL 203 (Bom.)(HC)/Editorial: ACIT v. Trendsutra Client Services P. Ltd. (2023)453 ITR 219 (SC) , SLP of the Revenue dismissed , with the liberty to the Revenue to proceed in accordance with law .
S. 144B : Faceless Assessment-Order passed without show cause and draft assessment order-Order was quashed. [S. 143(3), 144B(xi)(b), Art. 226]