Validity of National faceless assessment proceedings - violation ...

January 25, 2022

Case Laws Income Tax HC

Validity of National faceless assessment proceedings - violation of principles of natural justice - The fact remains that having granted a final opportunity of fixing a time limit, the time limit should commence to run from the date of the receipt of the notice and if that be so, the date should be computed from 11.09.2021 and it will expire on 17.09.2021. Therefore, completing the assessment well before the said time is not sustainable and it is in violation of principles of natural justice. - HC

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Validity of National faceless assessment proceedings - violation ...

January 25, 2022

Case Laws Income Tax HC

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