2021 (5) TMI 1021 - HC - Income Tax

Faceless assessment done u/s 144B - Learned counsel relies on judgments passed by the High Court of Delhi, Madras and Bombay to submit that the faceless assessment done u/s 144B has been examined by the High Court without insisting upon filing of an appeal which is not only cumbersome but also virtually is in the same prospective as there is no personal hearing provided - Learned counsel further submits that the petitioner-firm has not been given any fair opportunity to put up its submissions and defence while show cause notice was given to the petitioner - HELD THAT - Issue notice of the writ petition as well as stay application, returnable within eight weeks. Additionally, notices may be served through e-mail also. In the meanwhile, the effect and operation of assessment order dated 15.04.2021 shall remain stayed.

Summary

The Rajasthan High Court, in a recent judgment, discussed the issue of faceless assessment under section 144B of the Income Tax Act, 1961. The court noted that personal hearing was not provided, and the petitioner was not given a fair opportunity to present its case. The court issued a notice for the writ petition and stay application, with the assessment order remaining stayed in the meantime.