Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

Faceless assessment u/s 144B - It can be safely be said that the ...

Income Tax

July 5, 2022

Faceless assessment u/s 144B - It can be safely be said that the impugned order was passed by the respondent in violation of principles of natural justice without affording an opportunity of personal hearing by not following the prescribed procedure laid down as per the provisions of section 144B of the Act, 1961 for Faceless assessment. - HC

View Source

 


 

You may also like:

  1. 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...

  2. Scheme of Faceless Assessment as provided u/s 144B - Deduction u/s 80P - It is not in dispute that in facts of the case no draft assessment along with show cause notice...

  3. Validity of assessment passed u/s 143(3) r.w.s. u/s 144B - gross violation of the principle of natural justice - whether by not issuing show cause notice while framing...

  4. Assessment u/s 144B - violation of principle of natural justice - series of adjournments were granted on the prayer of the petitioner from time to time - petitioner...

  5. Validity of Faceless assessments framed u/s 144B - Though failure to issue the notices as provided in Section 144B would certainly vitiate the proceedings as being in...

  6. Validity of National faceless assessment proceedings - violation of principles of natural justice - The fact remains that having granted a final opportunity of fixing a...

  7. Faceless Assessment u/s 144B - Personal opportunity of hearing was not granted to the petitioner, we do not find any good reason to grant any time to file...

  8. Determination of tax - Procedure prescribed u/s 75(4) of CGST not followed - Validity of assessment order - violation of principles of natural justice - requirement of...

  9. Validity of summary order passed u/s 140 and 43(9) - Matching of credit - Violation of principles of natural justice - order passed ex-parte in nature - Violation of...

  10. 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...

  11. Validity of orders passed u/s 147 r.w.s.144B and notice u/s 221 (1) - The High court held that the assessment orders were passed in a hurry to avoid the lapsing of the...

  12. Faceless assessment u/s 144B - Natural Justice Principles' [NJP] - SCN issued calling upon writ petitioner-assessee's response by 59 minutes post 23.00 hours on...

  13. Violation of principles of natural justice - ex-parte order - No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in...

  14. Validity of order passed by National Faceless Assessment Centre (NFAC) u/s 143 (3) read with Section 144-B - Requirement of preparing a draft assessment order u/s 144-B...

  15. Validity of orders that were ex parte in nature - The order are ex facie, bad in law, because (a) violation of principles of natural justice, i.e. Fair opportunity of...

 

Quick Updates:Latest Updates