Validity of faceless assessment - authorities have failed to ...

Faceless Assessment's Validity Questioned Over Non-Compliance with Section 144B Procedures.

January 3, 2024

Case Laws Income Tax HC

Validity of faceless assessment - authorities have failed to comply with the mandatory procedure laid down u/s 144B - The compliance of mandatory procedure as envisaged in the aforesaid provision ie. of issuance of show cause notice, the draft assessment order, the final assessment order and the consequential demand notice is no more res integra. - HC

View Source

← Previous Next →

Validity of faceless assessment - authorities have failed to ...

Faceless Assessment's Validity Questioned Over Non-Compliance with Section 144B Procedures.

January 3, 2024

Case Laws Income Tax HC

You may also like:

Validity of Reopening of assessment - proceedings drawn u/s 148A commenced by the local jurisdictional officer - non adherence to procedure of faceless regime for the...

Notice issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessment Officer (FAO) u/s 148A(b) for income escaping assessment is invalid. Faceless...

Faceless Assessment Unit passed assessment order beyond seven days from show-cause issuance, violating natural justice principles. Submit Response Button deactivation...

Faceless Assessment - procedure for making assessment - The final assessment order is not made in accordance with the procedure laid down u/s 144B (xvi)(b) of the Act as...

Validity of National Faceless Assessment orders - Both the Assessees and the Assessing Officers are under tremendous pressure to meet deadlines as the Show Cause Notices...

Faceless assessment regime introduced new procedures codified u/s 144B for assessments u/ss 143(3), 144, and 147, while assessments u/s 144C (transfer pricing cases)...

Notices issued u/s 148 of the Income Tax Act for reassessment proceedings related to international tax charges must comply with the mandatory faceless procedure...

Validity of Faceless assessment - procedure contemplated u/s 144B - The petitioner contended that their objections and replies were not considered before passing the...

The High Court dismissed the writ petition challenging the assessment order made u/s 143(3) read with Section 260 for the assessment year 2021-22. The petitioner argued...

The High Court examined the validity of reassessment notices issued u/s 148 of the Income Tax Act by the Joint Assistant Commissioner (JAC) in light of the Faceless...

Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.

HC held that notices under s.148 issued by jurisdictional Assessing Officer remain valid despite faceless assessment requirements, as traditional and faceless mechanisms...

This case deals with the validity of a notice issued u/s 148 of the Income Tax Act by the Jurisdictional Assessing Officer (JAO) in light of the provisions of Section...

Faceless assessment regime mandated u/s 151A - Jurisdictional Assessing Officer not permitted to issue notice u/s 148, as it would breach Section 151A provisions - No...

Faceless Assessment Scheme as stipulated in Section 144B - Since in the present case no hearing had been granted before passing the impugned assessment order, there is a...

Quick Updates: