Delhi HC set-aside order passed by National faceless assessment Centre without issuing draft assessment order

INCOME TAX : Where assessment order was passed without issuing a show cause notice-cum-draft assessment order to assessee, same being contrary to provisions of section 144B, impugned assessment order issued under section 144, read with Section 144B as well as demand notice issued under section 156 and notice for initiating penalty proceedings issued under sections 270A and 271AAC(I) were to be set aside

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