Case Law Details
Pardesi Developers Private Limited Vs National Faceless Assessment Centre (Delhi High Court)
Assessment—Faceless assessment—Draft assessment order passed without issue of show-cause notice—In the present case no prior show-cause notice as well as draft assessment order had been issued, there is a violation of principles of natural justice as well as mandatory procedure prescribed under “Faceless Assessment Scheme”—Impugned assessment order, notice of demand and notice for initiation of penalty proceeding dt. 13th Feb., 2021 passed under s. 143(3) r/w ss. 143(3A) & 143(38), s. 156 and s. 270A, are set aside and the matter is remanded back to the AO
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. The petition has been heard by way of video conferencing.
2. Present writ petition has been filed challenging the Assessment order, notice of demand and notice for initiation of Penalty proceeding all dated 13th February 2021 passed by the National Faceless Assessment Centre, Delhi under Section 143(3) read with Sections 143(3A) & 143(3B), Section 156 and Section 270A of the Income Tax Act, 1961 [the Act].
Please become a Premium member. If you are already a Premium member, login here to access the full content.
