Bombay HC quashes Faceless Assessment order as mandatory draft assessment order not issued to assessee

INCOME TAX : Faceless Assessment Scheme, 2019 provides that where a modification is proposed in assessment order, National e-Assessment Centre shall provide an opportunity to assessee by serving a notice calling upon him to show cause as to why assessment should not be completed as per draft assessment order, hence, where assessee's request for personal hearing had been ignored and mandatory draft assessment order had not been issued to assessee, thus,

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