Held, that there was violation of principles of natural justice and mandatory procedure prescribed under the \u201cFaceless Assessment Scheme\u201d since no prior show-cause notice and draft assessment order had been issued as stipulated in section\u00a0144B. The assessment order passed under section\u00a0147\u00a0read with sections\u00a0144\u00a0and\u00a0144B, the demand notice issued under section\u00a0156\u00a0and the penalty proceedings initiated under section\u00a0271(1)(c)\u00a0were set aside. The matter was remanded back to the Assessing Officer, who should issue a show-cause notice-cum-draft assessment order to the assessee and thereafter pass a reasoned order in accordance with law. (AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 144B : Faceless Assessment-Assessment order passed without issuing notice-cum-draft assessment order-Violation of principles of natural justice-Alternate remedy not a bar to writ remedy-Assessment order and consequent demand notice and penalty proceedings set aside-Matter remanded to Assessing Officer. [144, 144B, 147, 156, 271(1)(c), Art. 226] <\/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-30983","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-83J","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30983","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=30983"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30983\/revisions"}],"predecessor-version":[{"id":30984,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30983\/revisions\/30984"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30983"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30983"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}