Delhi HC set-asides assessment order as no show cause notice cum draft assessment order was served on assessee

INCOME TAX : Where no show cause notice cum draft assessment was served on assessee in Faceless Assessment proceedings, impugned assessment order issued under section 143(3), read with sections 143(3A) and 143(3B), along with accompanying notice of demand issued under section 156 and notice for initiation of penalty proceedings issued under section 270A were to be set aside

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