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A final order passed without prior show-cause notice as well as draft assessment order causes violation of the principles of natural justice as well as faceless mandatory procedure in section 144B of the Act hence liable to be quashed in totality and so would be the case with penalty if any imposed on the basis of such order.


The High Court in [2022] 447 ITR 302 (Del) has been categorical in stating that when there is a violation of the principles of natural justice, even the availability of an appellate remedy does not operate as a bar to the maintainability of the writ petition.

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