Less Than 7 Days’ Reply Time Voids Faceless Assessment

Shanmugam Ravi Vs National E-Assessment Centre (Karnataka High Court) Faceless Assessment Quashed for Violating SOP: Less Than 7 Days’ Time to Reply to SCN Held Invalid The Karnataka High Court  quashed the faceless assessment order u/s 143(3) r/w s.144B, along with the computation sheet, demand notice u/s 156, and penalty notice u/s 274 r/w s.270A for AY 2018-19, on the ground of violation of mandatory Standard Operating Procedure (SOP). The Court noted that the show-cause notice dated 31-03-2021 granted the Assessee less than seven days to submit a reply, which was contrary to the prescri...