Facts : 143(3) read with sections 144B of the Income-taxAct, 1961 – Assessment year 2018-19 – Faceless Assessment – Caseof assessee selected for scrutiny stating “Compliancewith TDS provision on payment outside India” – AO issued various notices calling for information – Assessee dulyreplied to all the notices – Thereafter, AO straight away passed the impugnedassessment order without giving any show cause notice and/or draft assessment order – Moreover, in the asst. order, various new issues were raised by the AO.

Held : On Writ Petition before the High Court, the Court, following Whirlpool Corporation vs. Registrar of Trade Marks (1998) 8 SCC 1 wherein it was held that the alternate remedy cannot be a bar to maintain writ wherein principal of natural justice is in challenge, issued notice and stayed the effect and operation ofthe Impugned Assessment Order.