Adequate Opportunity denied: HC set-aside order of Faceless Assessment Unit

Sitaram Shyam Sundar Fashions Private Limited & Anr. Vs Union of India & Ors. (Calcutta High Court) In the case of Sitaram Shyam Sundar Fashions Private Limited & Anr. vs. Union of India & Ors., the Calcutta High Court addressed grievances against an assessment order issued under Section 143(3) of the Income Tax Act, 1961, coupled with Section 144B, by the Faceless Assessment Unit (FAU). The petitioners contested the validity of the assessment process, primarily arguing violations of procedural fairness and statutory provisions. The case originated from a scrutiny proceeding in...