Orders without application of mind: HC Directs NFAC to pass denovo orders

Mohler Machine Works Pvt. Ltd. Vs PCIT (Madras High Court) Introduction: The case of Mohler Machine Works Pvt. Ltd. vs. PCIT (Principal Commissioner of Income Tax) is a significant legal matter that sheds light on the importance of clear and reasoned decision-making in the field of taxation. The Madras High Court, in this case, intervened due to perceived deficiencies in the orders passed by the National Faceless Assessment Centre (NFAC) and the Principal Commissioner of Income Tax (PCIT). This article provides an in-depth analysis of the case, including the key issues raised and the courtR...