Orissa HC Dismisses Writ Petition challenging Manual Income Tax Assessment

Sri Gopal Store Vs AO (Orissa High Court) The Orissa High Court dismissed a writ petition filed by Sri Gopal Store challenging a manual assessment order dated July 31, 2024, for the 2021-22 assessment year under Section 143(3) of the Income Tax Act, 1961. The petitioner argued that the assessment violated the faceless assessment scheme introduced under Section 144-B, claiming assessments should have adhered to Section 151-A notification dated March 29, 2022. The Court, however, clarified that the faceless assessment scheme under Section 144-B applies only to cases explicitly specified by the B...