AO passes order without issuing any show-cause notice and draft assessment order as stipulated in the Faceless Assessment Scheme


Last updated: 16 August 2021

Court :
Delhi High Court

Brief :
This Court is of the view that the Faceless Assessment Scheme mandatorily provides for issuance of a prior show cause notice and draft assessment order before issuing the final assessment order.

Citation :
W.P.(C) 7785/2021 & Cm Appl. 24273-74/2021

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