Rakesh Kumar Kanodia Vs Union of India & Ors. (Calcutta High Court)
Whether assessment made under Section 143(3) read with Section 144B of the Income Tax Act, 1961 can be challenged on the ground that the notice under Section 143(2) does not comply with the Faceless Assessment Scheme, 2019.
Brief facts:
In this case, the petitioner challenged an assessment order under Section 143(3) read with Section 144B of the Income Tax Act, 1961 for AY 2023–24, contending that the notice issued under Section 143(2) did not conform to the requirements of the Faceless Assessment Scheme, 2019. It was argued that the National E-Assessment Centre was obliged to specify the issues for selection of the case, and in its absence, the assessment was invalid.
The Hon’ble Justice Raja Basu Chowdhury observed that the petitioner had duly responded to the notice under Section 143(2) and also to the subsequent notice under Section 142(1) without raising any such objection contemporaneously. Since the petitioner had an alternative statutory remedy by way of appeal, the Court found it appropriate to direct that remedy be availed instead of invoking writ jurisdiction.
Accordingly, the Court permitted the petitioner to file an appeal before the appellate authority within four weeks, with a direction that the appeal be decided on merits. All points were left open to be raised before the appellate authority.
