Orissa HC Rejects Faceless SOP Breach Claim, Directs Taxpayer to Use Statutory Appeal Route

J.M. Steel Traders Vs Assessing Officer (Orissa High Court) J.M. Steel Traders approached the Orissa High Court challenging an assessment order dated 19 March 2025 under Sections 143(3) and 144B of the Income Tax Act, 1961, for the assessment year 2023-24. The taxpayer alleged that the assessment was conducted in violation of the Standard Operating Procedure (SOP) issued by the Central Board of Direct Taxes (CBDT) for faceless assessments and contended that principles of natural justice were not followed. Specifically, the petitioner argued that the show-cause notice dated 21 February 2025, wh...