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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ANJANA MURALEEDHARAN
Published in Income Tax
Views : 686
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