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Faceless Assessment without adhering to Section 144B procedures is invalid
Case Law Details
- Case Name
- Piramal Enterprises Limited Vs Additional/joint/Deputy/Assistant CIT/ITO National e-Assessment Centre (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All High Courts, Bombay High Court
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Piramal Enterprises Limited Vs Additional/joint/Deputy/Assistant CIT/ITO National e-Assessment Centre (Bombay High Court)
The HC declared that assessment for AY 2017-18 made u/s 143(3) vide order dated 22.4.2021 was non est u/s 144B(9) of the Income Tax Act, 1961 for not adhering the procedure laid down u/s 144B(1) and u/s 144B(7/(vii) of the Act and holding that –
1. principles of natural justice firmly runs through fabric of section 144B(1) of the Income Tax Act, 1961 – para 63
2. Section 144B of the Income Tax Act, 1961captioned ‘Faceless Assessment̵...
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