CBDT Cannot Misuse Sections 119, 120 & 144B Powers to Assessee’s Detriment

Anju Arora Vs Union of India and others (Punjab and Haryana High Court) In the case of Anju Arora Vs Union of India and Others, the Punjab and Haryana High Court addressed the misuse of powers under Sections 119, 120, and 144B of the Income Tax Act, 1961 by the Central Board of Direct Taxes (CBDT). The petitioner challenged the issuance of notices and orders by the Jurisdictional Assessing Officer (JAO) under Sections 148A(b), 148A(d), and 148 of the Act, citing non-compliance with the statutory provisions for faceless assessments mandated under Section 144B. The Court referred to earlier deci...