Court held that no prior notice and draft assessment order were issued, the court set aside the final assessment order passed under section\u00a0143(3)\u00a0read with sections\u00a0143(3A)\u00a0and\u00a0143(3B)\u00a0and the consequential notices of demand and penalty under section\u00a0156\u00a0and section\u00a0270A\u00a0on grounds of violation of principles of natural justice and mandatory procedure prescribed under the Faceless Assessment Scheme. Matter remanded. Relied on\u00a0 Amarjit Singh Ahluwalia v. State of Punjab [1975] (3) SCR\u00a0 82 and Ramana Dayaram Shetty v. International Airport\u00a0 Authority of India [1979] 3 SCC 489\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 144B : Faceless Assessment-Issue of notice and draft assessment prior to final assessment order-Violation of principle of natural justice-Order set aside. [S. 143(3), 270A] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-28180","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7kw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28180","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=28180"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28180\/revisions"}],"predecessor-version":[{"id":28181,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28180\/revisions\/28181"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28180"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28180"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28180"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}