Summary
- The Gujarat High Court has quashed a faceless reassessment order against Dhvanil Hamendra Reshamwala for the Assessment Year 2016-17, citing non-compliance with mandatory procedures under Section 144B.
- The Court found that the Income Tax Department failed to serve a draft assessment order and show-cause notice, depriving the assessee of a chance to contest proposed variations.
- This ruling reinforces the importance of adhering to statutory safeguards in faceless assessments, as highlighted in previous cases like Kottex Industries and Sardar Co-op. Credit Society.
- The matter has been remanded back to the Assessing Officer, who must now issue a draft assessment order in compliance with legal requirements.
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