Faceless assessment - return was processed under Section 143(1) ...

Case Laws Income Tax

June 10, 2021

Faceless assessment - return was processed under Section 143(1) - As incumbent upon the respondent/revenue to accord a personal hearing to the petitioner. - The entire scheme, encapsulated under Section 144B of the Act, was laid down to bring transparency as well as accountability in the system.According to us, irrespective of whether such a statutory scheme was framed or not, the system has to be both, transparent, and the persons administering it, have to remain accountable. - HC

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Faceless assessment - return was processed under Section 143(1) ...

Case Laws Income Tax

June 10, 2021

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