Faceless Assessment u/s 144B - Personal opportunity of hearing ...

High Court Nullifies Assessment Order u/s 144B for Violating Natural Justice; No Hearing Granted to Petitioner.

December 16, 2022

Case Laws Income Tax HC

Faceless Assessment u/s 144B - Personal opportunity of hearing was not granted to the petitioner, we do not find any good reason to grant any time to file response/counter affidavit. The impugned assessment order is, thus, found to be in violation of the principles of natural justice and against the procedure set in place for conducting reassessment proceeding. Being deficit in essential procedural compliances, the assessment order dated 30.3.2022 is hereby set aside. - HC

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Faceless Assessment u/s 144B - Personal opportunity of hearing ...

High Court Nullifies Assessment Order u/s 144B for Violating Natural Justice; No Hearing Granted to Petitioner.

December 16, 2022

Case Laws Income Tax HC

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