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Faceless Assessment Lapses Shouldn’t Prejudice Effective Administration: ITAT Kolkata
Case Law Details
- Case Name
- Abhishek Shaw Vs ITO (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Kolkata
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Abhishek Shaw Vs ITO (ITAT Kolkata)
Introduction: The recent case of Abhishek Shaw Vs ITO, adjudicated by the Kolkata Income Tax Appellate Tribunal (ITAT), delves into the implications of lapses within the faceless assessment regime. This article examines the proceedings, analyses the arguments presented, and evaluates the ITAT’s decision.
Detailed Analysis: The appeal stemmed from the order of the National Faceless Appeal Centre (NFAC), Delhi, against the Assessment order by the Income Tax Officer (ITO), Ward-50(6), Kolkata, under section 144 of the Income-tax Act, 1961. The appellant r...
