Faceless Assessment order quashed as password for VC not provided

Neeraja Rateria Vs National Faceless Appeal Centre Delhi (Calcutta High Court) The Court: Heard learned advocates appearing for the parties. In this matter the petitioner has challenged the impugned assessment order dated 26th August, 2021 passed under section 143(3) read with section 144B of the Income Tax Act relating to assessment year 2018-19 and subsequent action on the basis of such assessment on the ground that the impugned assessment order is bad and illegal on the face of the record, in view of the facts which are matters of record that in spite of repeated request made by the petitio...