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Income Tax - Highlights / Catch Notes

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Faceless assessment u/s 144B(1)(xvi)(a) - draft order was not ...

Case Laws     Income Tax

March 14, 2023

Faceless assessment u/s 144B(1)(xvi)(a) - draft order was not prepared - However, an income or loss determination proposal was prepared. - the best way forward would be to set aside the impugned assessment order, with liberty to the Assessing Officer (AO) to conduct the proceedings de novo, after according personal hearing to the petitioner/assessee and/or his authorised representative. - HC

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