Faceless Assessment Unit passed assessment order beyond seven ...

Faceless Assessment Unit delayed order, deactivated Response Button, violated natural justice. Order u/s 147 for AY 2018-19 set aside.

Case Laws Income Tax

August 7, 2024

Faceless Assessment Unit passed assessment order beyond seven days from show-cause issuance, violating natural justice principles. Submit Response Button deactivation prompted petitioner to file response via Help Desk Grievance Cell, unnoticed by Faceless Assessment Unit. Order u/s 147 read with Section 144B for assessment year 2018-19 set aside due to violation of natural justice and non-compliance with Standard Operating Procedure. Matter remanded to Faceless Assessment Unit to dispose proceedings after considering petitioner's response already on record.

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Faceless Assessment Unit passed assessment order beyond seven ...

Faceless Assessment Unit delayed order, deactivated Response Button, violated natural justice. Order u/s 147 for AY 2018-19 set aside.

Case Laws Income Tax

August 7, 2024

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