Follow SOP in faceless assessment environment: Calcutta HC

Indu Goenka Vs Assessment Unit, Income Tax Department & Ors. (Calcutta High Court) Whether assessment completed without following standard operating procedure is a valid assessment? The Division bench of Calcutta high court in this case was considering an intra court appeal where Justice Nizamuddin refused to interfere against challenge to the assessment order which was passed for AY 2021-22 interalia on grounds of alternative remedy even though there was glaring violation of SOP. In an intra court appeal, however, the division bench quashed the assessment order on ground of being perverse...