Faceless Assessment Quashed for Breach of SOP: Less Than 7 Days to Respond Vitiates Entire Proceedings

Sulaiman Jamal Vs National Faceless Assessment Centre (Karnataka High Court) Faceless Assessment Invalidated for Breach of SOP: SCN Granting Less Than 7 Days’ Time Vitiates Entire Proceedings The Karnataka High Court, in Sulaiman Jamal vs. National Faceless Assessment Centre & Ors. (W.P. No. 19344 of 2021, order dated 01-Dec-2025), quashed the faceless assessment order u/s 143(3) r/w s.144B, along with the computation sheet, demand notice u/s 156, and penalty notices u/s 274 r/w ss.271AAC(1) & 270A for AY 2018-19, on account of violation of the mandatory Standard Operating Procedure ...