• COURTDelhi High Court
• TITLE/CORAM JINDAL REALTY LIMITED v. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI HMJ Manmohan
  HMJ Dinesh Kumar Sharma
  C.M. No. 18988/2022 in W.P.(C) 6304/2022

The High Court has quashed an assessment order passed by the revenue department without issuing a prior show cause notice and draft assessment order to the assessee. The High Court has ruled that the assessment order was passed in violation of the principles of natural justice as well as the mandatory procedure prescribed under the "Faceless Assessment Scheme" under the Income Tax Act.