The Kerala High Court, today admitted a batch of Writ Petitions challenging the constitutional validity of the Faceless Assessment Procedure under Section 144B of the Income Tax Act. The Court had also stayed all further proceedings pursuant to the assessments made against the assessee in the particular cases.
The assessee challenged the constitutional validity of the faceless assessment procedure and the assessments made against him in particular. The assessee contented that the procedure provided under Section 144B is patently arbitrary and it violative of Article 14 of the Constitution of India. The assessee also contented that the assessments made against him are invalid as he was not given an opportunity for being heard.
The case was moved by Senior Advocate K. Anand, instructed by Adv. Vishnu S., M/s B. S. Krishnan Associates, Advocates, Ernakulam. The above order is likely to have an impact on the faceless assessment procedure followed all over the country. Earlier, the Madras High Court, on a different set of grounds, had passed a similar order.
Author Bio
