SC defers hearing in Faceless Assessment Scheme for 3 Months

Central Board of Direct Taxes Vs Lakshya Budhiraja & Anr. (Supreme Court of India)

SC recording of proceedings where Department submits proposal of change in faceless appeal scheme before Supreme Court in 3 months on account of provision relating to personal hearing.

FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER

Learned Additional Solicitor General submits that the Department is having a second look at the matter on the issue of Faceless Appeal Scheme, 2020 and he may be granted a period of three months as it may require change of law.

Learned counsel for the intervenor states that there is a matter pending before the Bombay High Court, the compass of which is much larger than only the issue of the Faceless Appeal Scheme, 2020.

We defer the present matters for a period of three months as sought by learned Additional Solicitor General.

We make it clear that we have neither transferred the matters as yet nor have we impeded the hearing in any matter. List on 10^th January, 2022 for directions.