HC sets aside Faceless Assessment Order passed without considering objection to SCN

KBB Nuts Private Limited Vs National Faceless Assessment Centre Delhi (Delhi High Court)

Introduction:

♦ In the case of the KBB Nuts Private Limited V/s National Faceless Assessment Centre Delhi (NFAC) assessment proceedings and directed the revenue to grant a personal hearing to the authorised representative of the petitioner, before proceeding to pass a fresh assessment order.

Fact of the Case:

♦ Return of income for the concerned AY, i.e., 2017-2018 was filed on 30.11.2017, and that thereupon, a notice under Section 143(2) of the Act was issued on 26.09.2018 followed by a notice issued under Section 142(1) of the Act, on 16.10.2019.

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