NFAC to issue draft assessment order if disproportionately high demand raised in comparison to earlier AYs: HC

INCOME TAX : Where in assessment order passed for current assessment year, huge demand raised by National Faceless Assessment Centre (NFAC) was not only disproportionately high in comparison to earlier assessment years but was also prejudicial to interests of assessee, requirement of section 144B(1)(xvi) for triggering procedure of first preparing a draft assessment order and providing it to assessee for its response would stand attracted

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