HC quashes Faceless Assessment order for not furnishing Mandatory draft assessment order to Assessee
Case Law Details
Chander Arjandas Manwani Vs National Faceless Assessment Centre & ors. (Bombay High Court)
In our view, as noted earlier no draft assessment order has been issued at all let alone on 1st February, 2021. The notice dated 1st February, 2021, as stated earlier, is seeking further documentary evidences and those evidences sought are for the first time. When respondent is seeking documentary evidences, that communication by no stretch of imagination can be even referred to as a draft assessment order.
The Faceless Assessment Scheme, 2019 as per the circular dated 13th August, 2020, provides that where a modification is proposed, the National e-Assessment Centre shall provide an opportunity to the assessee by serving a notice calling upon him to show cause as to why the assessment should not be completed as per draft assessment order. This has not been complied with.
CBDT in its order dated 13th August, 2020 under Section 119 of the Act has ordered as under :
Please become a Premium member. If you are already a Premium member, login here to access the full content.