HC issues notice to revenue for framing Assessment order on issues which were not confronted to assessee

Devgiri Exports Vs ITO (Rajasthan High Court) FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT Learned counsel relies on judgements passed by the High Court of Delhi, Madras and Bombay to submit that the faceless assessment done under section 144B of Income Tax Act, 1961 has been examined by the High Court without insisting upon filing of an appeal which is not only cumbersome but also virtually is in the same prospective as there is no personal hearing provided. Learned counsel also relies on the judgement passed in Whirlpool Corporation Vs. Registrar of Trade Marks Mumbai reported in ...