Delhi HC set-aside assessment order as procedure laid down by faceless assessment scheme wasn’t followed

INCOME TAX : Where impugned Assessment Order had been passed in case of assessee under E-Assessment Scheme, 2019, however, it was not preceded by issuance of a 'Draft Assessment Order' followed by a 'Revised Draft Assessment Order' and thereby not complying with procedure laid down in Scheme and in violation of principles of natural justice, it was to be set aside

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