Faceless assessment not made in accordance with procedure laid down under section 144B would be non est: HC

INCOME TAX : 'Faceless Assessment' commences vide its sub-section (1) with a non-obstante clause and compulsively requires assessment under sections 143(3) and 144 shall be by prescribed procedure contained in sub-section (1) of section 144B in cases referred to in sub-section (2) thereof. Faceless assessment not made in accordance with procedure laid down under section 144B would be non est

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