Validity of faceless assessment u/s 144B - denial of natural ...

Case Laws Income Tax

August 6, 2022

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 proposed in the draft assessment order, the assessee is entitled to request for personal hearing and upon such request, the personal hearing may be provided by the authority, if the case of the assessee is covered by circumstances provided therein in exercise of powers under sub-clause (h) of clause (xii) of section 144B(7) of the Act, 1961. - HC

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Validity of faceless assessment u/s 144B - denial of natural ...

Case Laws Income Tax

August 6, 2022

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