INCOME TAX : Sub-section (9) of section 144B renders non-est any assessment made under Faceless Assessment Scheme, if it is not made in accordance with the procedure laid down in the said Section
from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000318171/bombay-hc-quashes-faceless-assessment-order-as-draft-assessment-order-wasn’t-served-upon-assessee.aspx
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