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Income Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

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

Income Tax

December 16, 2022

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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