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 September 2021 Year 2021 This

Faceless assessment u/s 144B - Natural Justice Principles' [NJP] ...

Income Tax

September 7, 2021

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 26.07.2021 - The Impugned Assessment order is set aside solely on the ground of non adherence to statutorily ingrained NJP principle; - Assessing Authority directed to do de novo exercise. - HC

View Source

 


 

You may also like:

  1. 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...

  2. Validity of faceless assessment u/s 144B - denial of natural justice - As per the provisions of section 144B(7) in case of variation prejudicial to the assessee as...

  3. 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...

  4. 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...

  5. Principles of natural justice(NJP) - validity of assessment order without notice - it cannot be gainsaid that it is not necessary to give notice and opportunity to the...

  6. 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...

  7. 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...

  8. Violation of principles of natural justice - Faceless assessment - reassessment of bill of entry - It is necessary to record that the learned counsel for writ petitioner...

  9. Validity of faceless assessment u/s 144B - there are variations from the return filed by the writ applicant as regards disallowance. The final assessment order is not...

  10. Principles of Natural Justice - issue of Show Cause Notice (SCN) without pre-SCN Consultation - HC set aside the SCN - The respondents will call upon the petitioner to...

 

Quick Updates:Latest Updates