Jobner Bagh STN Road, Jaipur support@taxwink.com

Delhi High Court set asides the faceless assessment order without issuing draft assessment order

Delhi High Court set asides the faceless assessment order without issuing draft assessment order

Delhi High Court set asides the faceless assessment order without issuing draft assessment order

 

 Case Details:

International Management vs. National Faceless Assessment Centre & Anr.  

Appeal No.:

W.P. (C) 6220/2021

Order pronounced by:

Delhi High Court

Date of Order:

08-07-2021

 

Brief Facts:

  • The Learned counsel for the petitioner states that the action of respondent in passing the impugned assessment order and making additions to the income is untenable in law in as much as the basis of additions was not furnished to the petitioner. He emphasizes that no draft assessment order was issued which is mandatorily under the Faceless Scheme under section 144D of the Act.
  • The L’d counsel for the petitioner stated that in a similar case in Smart Vishwas Society vs. National Faceless Assessment Centre Delhi & Ors, WP(C) 5348/2021, the Division Bench of this Court had quashed the assessment order and consequential notices.
  • The L’d counsel for petitioner further stated that the argument of revenue and the assessment order is contrary to the provisions of section 144B of the Act which prescribes the manner/ procedure of faceless assessment scheme.

 

High Court order:

  • The learned counsel for the petitioner is correct in submitting that Section 144B of the Act has been violated and the assessment proceeding has been completed in violation of the principles of natural justice.
  • Consequently, the impugned assessment order issued u/s 143(3) read with section 143(3A) and 143(3B) of the Act as well as demand notice issued are set aside.
  • However, the revenue is given liberty to pass a fresh assessment order in accordance with the law.

Request a Call Back

We’re here to help and answer any question you might have. We look forward to hearing from you 🙂



These are the personal views of the author and the Taxwink.com is not responsible in regard to correctness of the same.

Author Bio

Qualification:
Bio: The article has been contributed by the team of Taxwink dedicated to provide knowledge and updations to their users. For support mail at: support@taxwink.com
Total Posts: 698
`
Unsubscribe