HC held that no draft penalty order was generated under faceless ...

Faceless Assessment Violation: Draft Penalty Order Absent, Refund Adjustment Quashed, Procedural Fairness Mandated Under Section 144B

May 12, 2025

Case Laws Income Tax HC

HC held that no draft penalty order was generated under faceless assessment mechanism as required u/s 144B. The demand notice u/s 156 was improperly communicated, rendering the refund adjustment u/s 245 illegal. The court quashed the refund adjustment and remanded the matter, directing respondents to permit petitioner to file reply to show cause notice u/s 271(1)(c), generate draft penalty order after considering objections, and provide opportunity of hearing if requested.

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HC held that no draft penalty order was generated under faceless ...

Faceless Assessment Violation: Draft Penalty Order Absent, Refund Adjustment Quashed, Procedural Fairness Mandated Under Section 144B

May 12, 2025

Case Laws Income Tax HC

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