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HC directs AO to pay ₹25000 to PM CARES for not following section 144B
Case Law Details
- Case Name
- Parag Kishorchandra Shah Vs The National Faceless Assessment Center & Ors. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Parag Kishorchandra Shah Vs The National Faceless Assessment Center & Ors. (Bombay High Court)
HC held direction needs to be issued to the Assessing Officer to pay costs to bring judicious approach amongst Assessing Officers for effective implementation of faceless assessment in its letter and spirit. The Assessing Officer should have been aware of the consequence provided under sub-Section (9) of Section 144B of the Act, which renders the entire assessment non-est in case procedure provided in Section 144B is not complied with. Undue haste in passing order of assessment r...
this crazy assessment by AO. HC should have suspended AO for one year as a lesson to crazy AOs & above
Misuse of power is deemed to be a permanent right of any one who have it. One can do the things right but “no” they will do the worse to prove their importance