Orissa HC Voids NFAC Order, Cites 7-Day Notice Violation under Section 144B

Ramshankar Mahapatra Vs Central Board of Direct Taxes (Orissa High Court) In a significant ruling emphasizing adherence to principles of natural justice, the Orissa High Court has set aside an assessment order passed by the National Faceless Assessment Centre (NFAC) against Ramshankar Mahapatra. The court found that the NFAC failed to provide the stipulated seven days’ time for the assessee to respond to a show cause notice, as mandated by its own Standard Operating Procedure (SOP) under Section 144B of the Income Tax Act, 1961. This decision offers crucial relief to the petitioner, who ...