Faceless assessment u/s 144B - Validity of assessment order ...

Income Tax

June 1, 2021

Faceless assessment u/s 144B - Validity of assessment order passed u/s 143(3) r.w.s. 143(3A) & 143(3B) - principal grievance of the petitioner that the impugned assessment order was passed without issuance of a show cause notice-cum draft-assessment order - the impugned assessment order and the notice issued under Section 156 and Section 270A read with Section 274 of the Act are set aside. Liberty is, however, given to the respondent/revenue to pass a fresh assessment order, albeit, as per law. - HC

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Faceless assessment u/s 144B - Validity of assessment order ...

Income Tax

June 1, 2021

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