Income Tax : Explore the fairness of tax assessments & raids through a detailed analysis of a recent case. Learn about the powers of income tax...
Income Tax : Explore the necessity of issuing notices under Section 263 post the Faceless Assessment Scheme introduction. Analyze the schemes e...
Income Tax : Explore potential amendments to presumptive taxation, concerns about the New Tax Regime impact, and insights on Faceless Assessmen...
Income Tax : Explore journey of India's tax administration transformation led by PM Narendra Modi. Learn about Faceless Assessment Scheme, prom...
Income Tax : Discover the transformative Faceless Appeal Scheme (FAS) 2021 in India's direct tax system. This flagship e-governance initiative ...
Income Tax : Income Tax Faceless Appeals before CIT (A). How to deal with this appeal in new Faceless Regime. Get the Answer of many Questions ...
Income Tax : Explore the impact of faceless tax assessment, benefits, and government's steps to address taxpayer grievances. Get insights into ...
Income Tax : KARNATAKA STATE CHARTERED ACCOUNTANTS ASSOCIATION (R) Date: Saturday, September 24, 2022 To, Smt. Nirmala Sitharaman Hon. Union Mi...
Income Tax : Representation on issues faced by Assessee/taxpayer after introduction of Faceless Appeal Scheme, which require serious deliberati...
Custom Duty : CBIC has endeavored to provide an Anonymized Escalation Mechanism for ICEGATE registered users where they submit their grievance f...
Income Tax : Sec. 144B mandates AO to offer a hearing post show-cause notice. If requested, personal hearing is obligatory, not discretionary, ...
Corporate Law : Understand the significance of personal hearings in faceless assessments as mandated by a recent Allahabad High Court judgment. Ge...
Income Tax : The petitioner asserts that the draft assessment order, a prerequisite under Section 144B(xxi), was not provided, depriving them o...
Income Tax : In Sri Gopal Store vs AO case, Orissa High Court ruled that a minimum of seven days must be provided for compliance with a show ca...
Income Tax : Chennai Port Authority Vs DCIT (Madras High Court) The learned counsel appearing for the petitioner further submitted that the pet...
Custom Duty : F. No.450/26/2019-Cus. IV(Pt) Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes &...
Custom Duty : OFFICE OF THE COMMISSIONER OF CUSTOMS (NS – I), JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA-SHEVA,TAL-URAN, (e-mail:appraisingmain...
Income Tax : In pursuance of sub-section (3) of section 144B of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby makes the fo...
Income Tax : In pursuance of para 4 of S.O. 5429(E) Notification No. 139/2021/F.No.370142/66/2021- TPL, dated the 28th December, 2021, notifyin...
Income Tax : CBDT notifies jurisdiction of CIT(A) under Faceless Appeal Scheme, 2021 vide Notification No. 113/2022-Income Tax Dated: 13th...
Introduction: The government’s intention to reduce the interaction between assessee and the department and leaps in technology evolved the concept of “faceless assessment”. Now technology is the vehicle which is used to carry out the assessment proceedings which were otherwise physical/manual in nature. The process of filing the submissions has changed from manual to online […]
Shreeji Investment & Advisory Services Vs National Faceless Assessment Centre (Bombay High Court) As regards draft assessment order, the impugned order does not state that any draft assessment order was given but in the affidavit in reply filed by one Sreekala S. Nair affirmed on 21st September 2021, it is stated that the show cause […]
Ankit Gupta challenges assessment order and recovery notice in Rajasthan HC, citing lack of proper hearing. HC dismisses, citing alternative statutory remedy of appeal.
Sureshkumar S. Lakhotia Vs National e-Assessment Centre & Ors. (Bombay High Court) In this case HC Quashed the Final assessment order passed by National Faceless Assessment Centre (NaFAC) quashed as insufficient time was not given to respond to Draft Assessment Order. The matter is remanded back to the concerned authority to consider denovo and pass […]
Neeraja Rateria Vs National Faceless Appeal Centre Delhi (Calcutta High Court) The Court: Heard learned advocates appearing for the parties. In this matter the petitioner has challenged the impugned assessment order dated 26th August, 2021 passed under section 143(3) read with section 144B of the Income Tax Act relating to assessment year 2018-19 and subsequent […]
The Calcutta High court in this case was considering the writ petition where the petitioner contended that the assessment was made in disregard of the violation of natural justice as the password for the Video Conferencing was not provided and relevant evidence was produced.
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 […]
Faqir Chand Vs National E-Assessment Centre (Delhi High Court) this Court is of the view that final assessment order has been passed in violation of principles of natural justice inasmuch as the petitioner did not have a reasonable opportunity to file a reply to the Show Cause Notice and draft assessment order dated 09th June, […]
Chander Arjandas Manwani Vs National Faceless Assessment Centre & ors. (Bombay High Court) In our view, as noted earlier no draft assessment order has been issued at all let alone on 1st February, 2021. The notice dated 1st February, 2021, as stated earlier, is seeking further documentary evidences and those evidences sought are for the […]
Representation regarding problems in Faceless Assessments & Faceless Appeals and Issues relating to VSV Matters to Chairman, Central Board of Direct Taxes. DIRECT TAXES PROFESSIONALS’ ASSOCIATION Income Tax Building, 3, Govt. Place West, Ground Floor, Kolkata 700001 Ph 033-22420638 Email : dtpakolkata@gmail.com Ref. No. – DTPA/Rep/21-22/002 28th September, 2021 To, The Chairman, Central Board of Direct Taxes, […]
