30.In the case of Mantra Industries Ltd. (supra) the Court was
concerned with the question as to whether errors in the implementation
of the Faceless Assessment Scheme would be fatal to the validity of the
assessment orders passed.
Learned
counsel for respondents while unable to deny aforementioned factual
position, refers to judgement of Hon'ble the Supreme Court in National
Faceless Assessment Centre v. Mantra Industries Ltd. (2023) 148
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taxmann.come 421 (SC) to submit that liberty should be afforded to the
authorities to pass a fresh assessment order, in accordance with law.