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TMI BlogAssessment order u/s 143(3) quashed for non-issuance of show cause notice. Case transferred from...Assessment order u/s 143(3) quashed for non-issuance of show cause notice. Case transferred from faceless Assessing Officer to Jurisdictional Assessing Officer u/s 144B(8). Board's instructions mandate issuing appropriate show cause notice indicating reasons for proposed additions/disallowances with evidence before final order. Circular 27/2019 requires show cause notice for personal hearing in transferred cases. Notices u/s 142(1) insufficient. Assessing Officer committed breach of natural justice by not issuing show cause notice with reasons and evidence for proposed additions/disallowances. Order quashed, matter remanded for issuance of show cause notice by Assessing Officer. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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