Faceless assessment u/s 144B - Since the statute itself makes ...

High Court Quashes Tax Order Due to Lack of Personal Hearing u/s 144B, Ensuring Procedural Fairness in Assessments.

June 1, 2021

Case Laws Income Tax HC

Faceless assessment u/s 144B - Since the statute itself makes the provision for grant of personal hearing, the respondents/revenue cannot veer away from the same. - Accordingly, the impugned assessment order as well as the impugned notice of demand and notice for initiating penalty proceedings, of even date, i.e., 29.04.2021, are set aside. - HC

View Source

← Previous Next →

Faceless assessment u/s 144B - Since the statute itself makes ...

High Court Quashes Tax Order Due to Lack of Personal Hearing u/s 144B, Ensuring Procedural Fairness in Assessments.

June 1, 2021

Case Laws Income Tax HC

You may also like:

HC addressed procedural challenge regarding SCN issuance under Section 28 of Customs Act, 1962. While examining propriety of officer authority and adherence to natural...

Validity of faceless assessment u/s 144B - denial of natural justice - As per the provisions of section 144B(7) in case of variation prejudicial to the assessee as...

The High Court examined the validity of an assessment order issued without offering a personal hearing, deeming it a breach of natural justice. The case was transferred...

HC found a violation of Section 75(7) where the demand amount (Rs. 59,27,500/-) exceeded the show-cause notice amount (Rs. 28,15,200/-). Despite procedural...

Validity of reopening of assessment - Re-opening notice u/s 148A(d) - personal hearing refused - the High court concluded that Section 148A(b) does not mandate a...

Assessment u/s 144B - Faceless Assessment - request for personal hearing or to make oral submissions, on approval of the request, the personal hearing shall be conducted...

Violation of the scheme of faceless assessment u/s 144B - The argument of the respondent/Revenue that personal hearing would be allowed only in such cases which involve...

Undervaluation and Mis-declaration of the goods imported - The tribunal found that the values used in the SCNs were improperly based on an unadjudicated earlier SCN....

Principles of natural justice violated as petitioner denied opportunity of hearing before passing adverse order. Coordinate bench ruling in BHARAT MINT case affirmed -...

The Allahabad High Court addressed the denial of a personal hearing in a tax assessment case, emphasizing the mandatory nature of such hearings u/s 75(4) of the U.P. GST...

Petitioner challenged validity of Assessment Order under Income Tax Act on grounds of breach of principles of natural justice and denial of opportunity for personal...

Faceless assessment u/s 144B - Need for personal hearing as provided - When an assessee approaches with response to show cause notice, the request made by an assessee,...

Recovery notice - Validity of assessment orders - The High court observed that while personal hearings were offered to the petitioner, it was evident that the petitioner...

Interpretation of statute - word ‘or’ is used in section 75(4) of the UPGST Act, 2017 - opportunity of personal hearing was not afforded - Relying on statutory...

Procedure for assessment - scope of e-Assessment Scheme - A link for personal hearing shall be sent to the petitioner and the petitioner shall be heard within a period...

Quick Updates: