Case Law Details
Satia Industries Limited Vs National Faceless Assessment Centre (Delhi High Court)
In the case of Satia Industries Limited Vs. National Faceless Assessment Centre, Delhi in W.P.(C ) 5587/2021 & CM APPL. 17382/2021 (Delhi High Court), it has been considered that since an adverse view was taken, and petitioner’s income got varied, provisions of section 144B(7) get triggered, and that such an aspect had received attention in the judgment dated 27/05/2021 in the matter of Ritnand Balved Education Foundation (Umbrella Organization of Amity Group of Institutions) Vs. National Faceless Assessment Centre & Ors., in W.P.(C ) 5537/2021 (Delhi High Court), wherein the high court has observed that impugned assessment order and consequential notices of demand and penalty were flawed being in contravention of provisions of section 144B(7)(vii) of the Income Tax Act and the standard operation procedure (SOP) for personal hearing through video conferencing under the faceless assessment scheme, 2019 issued by the CBDT under Circular dated 23/11/2020. It has been also observed that since statute itself makes provision for personal hearing, the respondent revenue cannot veer away from the same. As such, impugned assessment had been set aside directing granting of personal hearing to the petitioner or its representative via video conferencing with the concerned officer with a prior notice therefor.
FULL TEXT OF THE HIGH COURT ORDER/JUDGEMENT
[Court hearing convened via video-conferencing on account of COVID-19]
1. This matter was listed before us on 28.05.2021, when the following order was passed:
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