TMI BlogViolation of the scheme of faceless assessment u/s 144B - The argument of the respondent/Revenue that...Violation of the scheme of faceless assessment u/s 144B - The argument of the respondent/Revenue that personal hearing would be allowed only in such cases which involve disputed questions of fact is untenable as cases involving issues of law would also require a personal hearing. This Court is of the view that the classification made by the respondents/Revenue by way of the Circular dated 23rd November, 2020 is not legally sustainable as the classification between fact and law is not founded on ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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