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2022 (10) TMI 407 - HC - Income TaxValidity of faceless assessment u/s 144B - Validity of notices issued u/s 156 and Section 274 read with Section 270A HELD THAT:- In the present case, admittedly, no show cause notice, as contemplated under Section 144B(1)(xvi)(b) of the Act was served on the petitioner, thereby depriving the petitioner of its statutory right to file a response as well as place the documents on record in support of its response and to be heard before passing of the final assessment order. We therefore, set aside the assessment order and the consequential notices issued under Section 156 and Section 274 read with Section 270A of the Act and remand the matter to the respondent No. 1 to complete the assessment proceedings within a period of twelve weeks from today, in accordance with law.
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