Income Tax : The framework introduces electronic assessments, appeals, and penalties without physical interaction. It enhances transparency and...
Income Tax : Courts have held that non-compliance with mandatory procedures under Section 144B renders faceless assessment orders void. The rul...
Income Tax : Courts have held that digital tax assessments cannot bypass procedural safeguards, reinforcing that fairness remains mandatory und...
Income Tax : The digital tax reform eliminates physical interaction but faces criticism for procedural lapses. Courts stress fairness and adequ...
Income Tax : Introduced to eliminate human interface and enhance accountability, faceless assessment has improved digital transparency but rais...
Income Tax : CBI arrests IRS officer and private individual for allegedly undermining the Faceless Tax Scheme by leaking confidential info for ...
Income Tax : Representation highlights long delays at NFAC affecting over 5 lakh appeals, urging CBDT to expedite resolutions and restore taxpa...
Income Tax : CBI registers case against 9, including Deputy Commissioner, 2 Inspectors, and 5 CAs, for sabotaging Faceless Tax Scheme; searches...
Income Tax : Learn to handle faceless income tax assessments using AI tools like ChatGPT in a 2-hour live course on Sept 15, 2024. Enhance effi...
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 : The Telangana High Court held that reassessment proceedings initiated by the Jurisdictional Assessing Officer after implementation...
Income Tax : The Telangana High Court refused to interfere with a faceless income tax assessment order despite claims of medical hardship and l...
Income Tax : The tribunal set aside the assessment after finding that faceless assessment proceedings were initiated before the scheme was form...
Income Tax : The Tribunal noted that the assessment proceedings were conducted during the COVID-19 pandemic and the assessee could not respond ...
Income Tax : The High Court set aside income tax assessments after holding that a specific written request for personal hearing cannot be rejec...
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...
Karnataka High Court set aside reassessment proceedings for AY 2020-21, ruling the jurisdictional Assessing Officer acted beyond the scope of Section 151A (Faceless Assessment). The decision reinforces that reassessment notices must strictly follow the procedural mandate of the faceless regime, though the Revenue retains the liberty to revive the case if the Supreme Court validates the procedure.
Summary of statutory deadlines for issuing income tax notices (Sec 143, 147) and completing assessments, reassessments, and appeal effect orders.
ITAT Delhi allows NRI’s appeal in Chirag Kirpal Vs ACIT, ruling that the Jurisdictional AO (JAO) lacks the power to issue a Section 148 notice after the Faceless Reassessment Scheme (s.151A) took effect.
High Court dismissed a petition challenging a Section 148 notice for AY 2019-20, confirming that only faceless AOs can initiate reassessment, ensuring compliance with CBDT-mandated procedures.
The Delhi High Court has held that a jurisdictional assessing officer lacks the authority to initiate reassessment proceedings under Section 148 of the Income Tax Act, 1961, after the implementation of the Faceless Assessment Schemes.
The Rajasthan High Court quashed reassessment notices and orders issued by a Jurisdictional Assessing Officer, reaffirming that under the faceless regime, only a Faceless Assessing Officer holds the authority to issue such notices.
ITAT Chandigarh invalidates a reassessment notice issued by a jurisdictional AO, ruling that it should have been issued under faceless scheme.
Tribunal rules reassessment notice by Jurisdictional AO after 29.03.2022 invalid under Faceless Assessment Scheme; all proceedings quashed.
Learn how India’s Faceless Assessment Scheme works under Section 144B. This summary explains the roles of various units and the step-by-step workflow for tax assessments.
The Madras High Court ruled that Faceless Assessment Officers, not Jurisdictional Assessing Officers, must issue assessment notices, citing Bombay High Court precedents.
