Delhi HC stays Faceless Assessment order being violative of principles of natural justice

Dj Surfactants Vs National E-Assessment Centre, Income Tax Department (Delhi High Court)

In this case petitioner has been able to establish, at least at this stage, a prima facie  that AO has not taken into account the explanation and the material placed before him by the petitioner, along with its reply dated 12.03.2021 while passing his Assessment Order. It is also established that  a personal hearing was sought by the petitioner and the same was not granted by the AO.

Please become a Premium member. If you are already a Premium member, login here to access the full content.