SOP prescribed under Faceless Assessment Procedure not followed: Matter remanded

Hiraben Pragjibhai Tala Vs Additional/Joint/Deputy/ACIT/ ITO & Anr. (Gujarat High Court) Gujarat High Court held that Standard Operating Procedure [SOP] to be followed under the Faceless Assessment Procedure of Section 144B of the Income Tax Act in case of non-responsive notice not followed. Accordingly, order quashed and matter remanded back to Faceless assessment authority. Facts- The petitioner filed her return of income for A.Y. 2006-07 on 26.6.2006 declaring net taxable income of Rs. 1,13,020/- and agricultural income at Rs.86,800/- whereby the income from business and profession was ...