Faceless Assessment: Seven-Day Minimum Mandatory for SCN Compliance

Sri Gopal Store Vs AO (Orissa High Court)

In the recent case of Sri Gopal Store vs AO, the Orissa High Court established a vital precedent for faceless assessment proceedings under the Income Tax Act, 1961. The court ruled that the assessee should be provided a minimum of seven days to comply with a show cause notice (SCN), following guidelines from the Central Board Direct Taxes (CBDT).

Analysis: In this case, Sri Gopal Store, the petitioner, was issued a show cause notice on 12th Decembe

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