Assessment Order Under Section 143(3) And 144B Valid Without Draft Order As Best Judgment Assessment Not Applicable

HC upheld the assessment order made under section 143(3) read with section 144B. The assessee's contention regarding violation of Faceless Assessment Scheme due to non-provision of draft assessment order was rejected. Court determined that since it wasn't a best judgment assessment, no draft order was required. The sequential issuance of notices under sections 143(2) and 142(1) was deemed procedurally valid as both served the assessment purpose. The assessee's compliance with both notices negated claims of insufficient opportunity. The scrutiny assessment following section 144B procedures was found legally compliant, with no procedural violations warranting interference. .....

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