Faceless Assessment Before Sec 151A Notification Held Without Jurisdiction – Entire Assessment Quashed – ITAT Kolkata

Nawkiran Plymers Pvt. Ltd Vs ITO (ITAT Kolkata)

ITAT Kolkata quashed assessment framed by NFAC holding that faceless assessment order dated 13.03.2022 was passed prior to notification of Sec 151A procedure on 29.03.2022 and therefore lacked jurisdiction. Tribunal observed that statutory framework for faceless assessments was not operational at relevant time and consequently assessment itself was void ab initio. Relying on co-ordinate bench rulings and High Court decisions including Kankanala Ravindra Reddy & Please become a Premium member. If you are already a Premium member, login here to access the full content.