Faceless assessment u/s 144B - Validity of assessment order ...

Court Sets Aside Assessment Order for Violating Faceless Procedure; Revenue May Reissue u/s 144B Compliance.

June 1, 2021

Case Laws Income Tax HC

Faceless assessment u/s 144B - Validity of assessment order passed u/s 143(3) r.w.s. 143(3A) & 143(3B) - principal grievance of the petitioner that the impugned assessment order was passed without issuance of a show cause notice-cum draft-assessment order - the impugned assessment order and the notice issued under Section 156 and Section 270A read with Section 274 of the Act are set aside. Liberty is, however, given to the respondent/revenue to pass a fresh assessment order, albeit, as per law. - HC

View Source

← Previous Next →

Faceless assessment u/s 144B - Validity of assessment order ...

Court Sets Aside Assessment Order for Violating Faceless Procedure; Revenue May Reissue u/s 144B Compliance.

June 1, 2021

Case Laws Income Tax HC

You may also like:

Validity of Reopening of assessment - proceedings drawn u/s 148A commenced by the local jurisdictional officer - non adherence to procedure of faceless regime for the...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

Notices issued u/s 148 of the Income Tax Act for reassessment proceedings related to international tax charges must comply with the mandatory faceless procedure...

This case deals with the validity of a notice issued u/s 148 of the Income Tax Act by the Jurisdictional Assessing Officer (JAO) in light of the provisions of Section...

Target Plus Scheme – validity of circular - circular dated 8 May 2007 quashed and set aside - HC

The Appellate Court exceeded its jurisdiction u/s 37 of the Arbitration and Conciliation Act, 1996, by setting aside an arbitral award that had already been confirmed...

The High Court held that the Land Acquisition Officer (LAO) cannot be penalized u/s 201 and 201(1A) of the Income Tax Act, 1961 for non-deduction of TDS on compensation...

Faceless Assessment Unit passed assessment order beyond seven days from show-cause issuance, violating natural justice principles. Submit Response Button deactivation...

Levy of CVD - rubber scrap imported by the respondent - Appeal against the decision of Tribunal setting aside the demand of CVD without considering that the twin test of...

Extended period of limitation – Revenue neutrality - Demand set aside - AT

Notice issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessment Officer (FAO) u/s 148A(b) for income escaping assessment is invalid. Faceless...

The High Court held that the Jurisdictional Assessing Officer (JAO) is not permitted to issue a notice u/s 148 of the Income Tax Act, as it would violate the provisions...

The High Court held that the provisions of Section 144B read with Section 151A, which mandate a faceless assessment mechanism, are applicable to cases involving central...

The HC set aside the Revenue's adjustment of refunds due to the petitioner for AY 2020-21 against outstanding demands for AYs 2016-17, 2017-18, and 2018-19. The Court...

HC quashed the faceless assessment order due to procedural violations under Section 144B. After issuing notices under Section 148 and 143(2), the Assessing Officer...

Quick Updates: