Delhi HC order directs CBDT to avoid mistakes in faceless assessment orders

PCJ Securities Private Limited Vs ITO (Delhi High Court) 1. This Court is actually surprised that despite an elaborate mechanism of checks and balances and multiple authorities like (assessment units, verification units, technical units, review units, Regional Faceless Assessment Centres and National Faceless Assessment Centre) being set up under Section 144B of the Act, such glaring mistakes can happen. 2. This Court is also of the view that faceless assessment does not mean that no responsibility can be fixed for passing such an erroneous order. 3. The PCIT, National Faceless Assessment Cent...