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 May 2022 Year 2022 This

Assessment under Faceless Assessment Scheme u/s 144B - Assuming ...

Income Tax

May 24, 2022

Assessment under Faceless Assessment Scheme u/s 144B - Assuming that the web portal started functioning from September 2021, from which date exactly it started working without any glitches could not be ascertained now and moreover, in the meanwhile since the order of assessment has been passed on 14.07.2021, without waiting for the reply to be submitted by the petitioner after the web portal started functioning, the said order which is now impugned herein, in the considered opinion of this Court, is certainly vitiated - HC

View Source

 


 

You may also like:

  1. Faceless Penalty Scheme, 2021 - Seeks to amend Notification No. 02/2021 dated 12 January 2021 - Notification

  2. Faceless assessment u/s 144B - time-limit to complete the assessment - Even if for a moment we hold that Relaxation Act is applicable to petitioner’s case, the...

  3. Central Government makes the directions of Faceless Penalty Scheme, 2021 - Notification

  4. Faceless Penalty Scheme, 2021 - Notification

  5. 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...

  6. Validity of Faceless assessment order u/s 144B - Effect of omission of Section 144B (9) on the merits of the impugned judgment and order passed by the High Court - The...

  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. Faceless assessment u/s 144B - Need for personal hearing as provided - When an assessee approaches with response to show cause notice, the request made by an assessee,...

  9. Assessment u/s 144B - National assessment scheme - as argued AO proposed to modify the return filed by the petitioner without issuing the mandatory show-cause notice...

  10. Faceless Penalty (Amendment) Scheme, 2022 - Notification - Relevant provisions of Scheme updated

 

Quick Updates:Latest Updates