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Case Law Details

Case Name : K L Trading Corporation Vs National E-Assessment Centre Delhi (Delhi High Court)
Related Assessment Year :
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K L Trading Corporation Vs. National E-Assessment Centre Delhi (Delhi High Court)

Since there was a variation made to the declared income of the petitioner qua the assessment year 2018-2019, a show-cause notice should have been issued, before finalizing the variation under Faceless Assessment Scheme 2019.

Given the foregoing, we are of the view, that at least, at this stage, the petitioner has been able to set up a prima facie case for issuance of notice and grant of an interim order.

The operation of the asses

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