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Income Tax - Highlights / Catch Notes

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Validity of Faceless assessments framed u/s 144B - Though ...

October 12, 2022

Case Laws     Income Tax     HC

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 violation of the principles of natural justice, it is an infirmity that may be cured by permitting such SCN/DAO to be issued now. The impugned assessments are set aside and liberty granted to the respondents to complete the assessments de novo, in accordance with law. - HC

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