Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Faceless assessment u/s 144B - Natural Justice Principles' [NJP] ...

Case Laws     Income Tax

September 7, 2021

Faceless assessment u/s 144B - Natural Justice Principles' [NJP] - SCN issued calling upon writ petitioner-assessee's response by 59 minutes post 23.00 hours on 26.07.2021 - The Impugned Assessment order is set aside solely on the ground of non adherence to statutorily ingrained NJP principle; - Assessing Authority directed to do de novo exercise. - HC

View Source

 


 

You may also like:

  1. Validity of Faceless assessments framed u/s 144B - Though failure to issue the notices as provided in Section 144B would certainly vitiate the proceedings as being in...

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

  3. Scheme of Faceless Assessment as provided u/s 144B - Deduction u/s 80P - It is not in dispute that in facts of the case no draft assessment along with show cause notice...

  4. Faceless Assessment Scheme as stipulated in Section 144B - Since in the present case no hearing had been granted before passing the impugned assessment order, there is a...

  5. 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...

  6. Validity of assessment passed u/s 143(3) r.w.s. u/s 144B - gross violation of the principle of natural justice - whether by not issuing show cause notice while framing...

  7. Faceless assessment u/s 144B - It can be safely be said that the impugned order was passed by the respondent in violation of principles of natural justice without...

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

  9. Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural...

  10. Principles of Natural Justice - issue of Show Cause Notice (SCN) without pre-SCN Consultation - HC set aside the SCN - The respondents will call upon the petitioner to...

  11. 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...

  12. Assessment order u/s 147 read with Section 144B was challenged on grounds of violation of principles of natural justice as virtual hearing was not granted despite...

  13. Assessment u/s 144B - violation of principle of natural justice - series of adjournments were granted on the prayer of the petitioner from time to time - petitioner...

  14. The High Court held that the show cause notice (SCN) issued for cancellation of the petitioner's Goods and Services Tax (GST) registration was vague and violated...

  15. Principles of natural justice(NJP) - validity of assessment order without notice - it cannot be gainsaid that it is not necessary to give notice and opportunity to the...

 

Quick Updates:Latest Updates