Madras HC Sets Aside Faceless Assessments as SCNs & Draft Orders Were Not Issued

Advertisement P.T.Lee Chengalvaraya Naicker Trust Vs ITO (Madras High Court) The Madras High Court disposed of a batch of writ petitions challenging faceless assessment orders passed under Section 144B of the Income-tax Act, 1961. Since all matters involved a common issue, they were heard together. The Court noted that Section 144B, introduced with effect from 01.04.2021, prescribes the procedure for faceless assessments, under which assessments are conducted without revealing the identity of the assessing officer. The common grievance in most of the writ petitions was that final assessment...