Tax Assessment Order Challenged: Lack of Show Cause Notice Violates Natural Justice and Faceless Assessment Scheme Procedures.

Validity of assessment order - imposition of penalty under Section 274 read with Section 271AAC(1) and penalty under Section 274 read with Section 270A of the Income Tax Act, 1961 - Since in the present case no prior show cause notice as well as draft assessment order have been issued, there is a violation of principles of natural justice as well as mandatory procedure prescribed under “Faceless Assessment Scheme”. - Matter restored back - HC .....

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