Case Law Details
Fayeza Muffadal Contractor Vs National Faceless Assessment Centre (Bombay High Court)
Introduction: The recent case of Fayeza Muffadal Contractor vs. National Faceless Assessment Centre (NFAC) before the Bombay High Court has raised critical questions regarding the issuance of notices and adherence to Standard Operating Procedures (SOPs) in faceless assessment proceedings. The petitioner challenges an assessment order passed under Section 147, asserting a fundamental lapse in issuing a notice prior to the assessment.
Detailed Analysis:
1. Background of the Case: Fayeza Muffadal Contractor contests an assessment order dated March 26, 2022, arguing that no notice was served before the assessment. The affidavit in reply cites the absence of an email ID in the PAN database, making it uncertain whether the petitioner had registered an email ID during or before the reassessment proceedings for the relevant Assessment Year 2014-15.
2. Notice Discrepancy and SOP Compliance: The court notes that despite a significant addition of Rs. 8,09,04,900/- in the assessment order, the petitioner was not given a reasonable opportunity to explain. The SOPs in place, especially the one dated November 23, 2020, and the revised SOP from August 3, 2022, emphasize the need for physical service of notices when an email ID is unavailable.
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