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

Faceless assessment annulled u/s 144B due to missing draft order; fresh proceedings to include personal hearing.

March 14, 2023

Case Laws Income Tax HC

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

Faceless assessment annulled u/s 144B due to missing draft order; fresh proceedings to include personal hearing.

March 14, 2023

Case Laws Income Tax HC

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