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2021 (12) TMI 411 - HC - Income TaxValidity of assessment u/s 144B - National Faceless Assessment - order passed without issuing a Show Cause Notice and a draft assessment order which is mandated under Section 144B(1)(xvi)(b) - HELD THAT:-National Faceless Assessment Centre would introduce a system of alerts and checks to ensure that no final Assessment order is passed without prior issuance of a Show Cause Notice as well as draft assessment order and without considering reply by the Assessee and a request, if any, of the Assessee for an opportunity of hearing. As in view of Section 144B (9) of the Act that any assessment order not made in accordance with the procedure laid down in Section 144B of the Act would be non est, this Court directs the Principal Chief Commissioner to examine as to whether the National Faceless Assessment Centre would withdraw a final assessment order, passed in violation of principles of natural justice and/or without issuing Show Cause Notice and draft assessment order as well as without considering the reply and/or assessee’s request for a personal hearing. She states that she would file an affidavit after discussing the aforesaid suggestions with CBDT and with her officers within three weeks. List on 24th December, 2021.
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