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Income Tax - Highlights / Catch Notes

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Validity of faceless assessment - allegation of the petitioner ...


Court Allows Petitioner to Challenge Faceless Assessment; Permits Appeal and Potential Waiver of Pre-Deposit Requirement.

July 11, 2023

Case Laws     Income Tax     SC

Validity of faceless assessment - allegation of the petitioner that it did not have the opportunity of being heard by the assessing officer - Liberty granted to the petitioner herein to avail the remedy of filing a statutory appellate remedy. In the event, the petitioner avails such a remedy and is under an obligation to make a pre-deposit before the said authority, an application may be made seeking waiver or reduction in the deposit to be made, as the case may be. - SC

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