Writ Court does not act as assessing officer or appellate authority: Calcutta HC

Ramakrishna Mukhuty And Ors Vs National Faceless Assessment Center And Ors (Calcutta High Court) Introduction: In a recent judgement, the Calcutta High Court dismissed a writ petition filed by Ramakrishna Mukhuty and others against the National Faceless Assessment Center. The petitioners challenged the validity of an assessment order under Section 147 in conjunction with Section 144/144B of the Income Tax Act, 1961. Analysis: Mr. Majumder, the senior advocate representing the petitioners, argued that the assessment officer had diverged from the viewpoint expressed in the initial show cause not...