Sequence of Income Tax Notices Irrelevant in Faceless Assessment: Orissa HC

Hexa Steel and Power Pvt. Ltd. Vs National Faceless Assessment Centre (Orissa High Court) In the case of Hexa Steel and Power Pvt. Ltd. vs. National Faceless Assessment Centre, the Orissa High Court upheld an assessment order dated 28th December 2022 for Assessment Year 2021-22. The petitioner challenged the order on two grounds: (1) the absence of a draft assessment order as required under Section 144B and (2) the issuance of a notice under Section 142(1) after a notice under Section 143(2). The petitioner argued that once a scrutiny assessment notice under Section 143(2) was issued, further ...