HC set-aside faceless assessment order as it was passed without issuing draft assessment order

INCOME TAX : Where assessment order was passed without issuing a mandatory draft assessment order or a show cause notice to assessee, same being contrary to statutory scheme, as provided in 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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