Section 144B

Costs to be imposed on AO, If Orders are Passed without Application of Mind: Bombay HC

Income Tax - Bombay High Court held that It will impose cost on Assessing Officers if Assessment orders are passed without following the principles of natural justice and without considering the reply/objection filed in response to the show cause notice....

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A Reassessment of Section 144B of Income Tax Act, 1961

Income Tax - Section 144B in the Income Tax Act,1961 has been introduced in the Income-tax act by National e-Assessment Scheme. The ambitious scheme launched in August 2020 seeks to bring the much-needed reform revolution to the income tax procedure that encumbered tax filing for the common man, fostered corruption, and aided tax evasion. Before the s...

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The real face of Faceless Assessment Analysis of recent judicial developments

Income Tax - Our focus of the article will be on section 144B of the Income-tax Act, 1961 (Act) which has been introduced with effect from 01.04.2021 and already stands widely litigated before the courts. While the technology was recasting the process of assessment and appellate proceedings over the years, COVID-19 induced lockdown quickened the proce...

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Indiscriminate Income Tax notices without allowing reasonable time

Income Tax - In view of Indiscriminate notices by income Tax Department without allowing reasonable time it is requested to Finance Ministry and CBDT that suitable steps should be taken so that adequate time is allowed for compliance and cases are not disposed of in a hurry, without giving adequate opportunity for the taxpayer to be heard. The [&helli...

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Extend Time Limit for Income Tax Assessment time barring on 31.3.2022

Income Tax - Lucknow CA Tax Practicioners Association has made a Representation to FM for Extension of Time Limit for Assessment cases time barring as on 31.3.22 under the Income Tax Act 1961 in view of Problems faced in completion of Reopened Assessment cases (letting time barred on 31st March 2022, Problems faced in completion of Assessment as [&hel...

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Kerala High Court Admits Challenge Against Faceless Assessment Procedure

Income Tax - The Kerala High Court, today admitted a batch of Writ Petitions challenging the constitutional validity of the Faceless Assessment Procedure under Section 144B of the Income Tax Act. The Court had also stayed all further proceedings pursuant to the assessments made against the assessee in the particular cases. The assessee challenged the ...

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Chance to reply by petitioner denied due to technical glitches on portal- HC Quashes Order

Chandrasekaran Ragupati Vs CBDT (Madras High Court) - Chandrasekaran Ragupati Vs CBDT (Madras High Court) It is the admitted case on the part of the Revenue that, on the last date i.e., on 11.06.2021, which was given to the petitioner to reply ie., upto which the web portal of the respondent was not functioning because of technical glitches. This has b...

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Issue of Section 148A notice mandatory before issuing any notice U/s. 148

Dinesh Agarwal Vs ACIT (Calcutta High Court) - Dinesh Agarwal Vs ACIT (Calcutta High Court) Considering these facts, HC was of the considered view that this case clearly falls under the amended Act relating to proceedings under section 147 of the Act under which issuance of notice under section 148A of the Act is mandatory before issuing any not...

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In case of violation of principles of natural justice, the availability of appellate remedy does not bar maintainability of writ petition

Jindal Realty Limited Vs National Faceless Assessment Centre (Delhi High Court) - When there is a violation of the principles of natural justice, the availability of an appellate remedy does not bar the maintainability of a writ petition....

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Delhi HC order directs CBDT to avoid mistakes in faceless assessment orders

PCJ Securities Private Limited Vs ITO (Delhi High Court) - PCJ Securities Private Limited Vs ITO (Delhi High Court) 1. This Court is actually surprised that despite an elaborate mechanism of checks and balances and multiple authorities like (assessment units, verification units, technical units, review units, Regional Faceless Assessment Centres and Nationa...

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HC Quashes Section 147 Order passed without disposing Objection of Assessee

Atma Ram Saria Vs ACIT (Delhi High Court) - Atma Ram Saria Vs ACIT (Delhi High Court) The Supreme Court in GKN Driveshafts (India) Ltd. vs. Income Tax Officer and Ors., (2003) 1 SCC 72 has held that when a notice under Section 148 of the Act is issued, the proper course of action for the noticee is to file a return and if […]...

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Faceless Inquiry or Valuation Scheme, 2022

Notification No. 19/2022-Income Tax [S.O. 1468(E).] - (30/03/2022) - CBDT notifies Faceless Inquiry or Valuation Scheme, 2022 vide Notification No. 19/2022-Income Tax Dated: 30th March, 2022 and it specifies that (a) issuing notice under sub-section (1) of section 142 of the Act, (b) making inquiry before assessment under sub-section (2) of section 142 of the Act, (c...

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CBDT notifies Assessments to be completed by jurisdictional AO

Order No. F. No. 187/3/2020-ITA-I - (17/03/2022) - CBDT notifies vide Order No. F. No. 187/3/2020-ITA-I | Dated: 17th March, 2022 the Assessments which shall he completed by the jurisdictional Assessing Officer (AO)  i.e. Assessment orders in all cases for which the time for completion expires on 31.03.2022 pending with the jurisdictional Assessing...

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Section 144B | Cases in which limitation period expires on 31.03.2022

F.No.187/3/2020-ITA-I - (17/03/2022) - Cases for which the time limit for completion expires on 31.03.2022 pending with the jurisdictional Assessing Officer as on 15.03.2022 or thereafter, which cannot be completed as per the procedure laid down under Section 144B of the Act due to technical / procedural constraints in the given period o...

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CBDT add further exclusions to section 144B Faceless Assessment

F. No. 187/3/2020-ITA-I - (22/09/2021) - Assessment Orders shall be passed by the National Faceless Assessment Centre (NaFAC) u/s 144B of the Act except as under:- i. Assessment orders in cases assigned to Central Charges. ii. Assessment orders in cases assigned to International Tax Charges....

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Faceless Assessment in Cases in which limitation period expires on 30.09.2021

F No. 187/3/2020-ITA-I - (22/09/2021) - Central Board of Direct Taxes hereby directs that in addition to the exclusion of the cases in the said Orders, cases (a) set aside to be done de novo or (b) to be done u/s 147 of the Act...

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Recent Posts in "Section 144B"

Chance to reply by petitioner denied due to technical glitches on portal- HC Quashes Order

Chandrasekaran Ragupati Vs CBDT (Madras High Court)

Chandrasekaran Ragupati Vs CBDT (Madras High Court) It is the admitted case on the part of the Revenue that, on the last date i.e., on 11.06.2021, which was given to the petitioner to reply ie., upto which the web portal of the respondent was not functioning because of technical glitches. This has been admitted by […]...

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Issue of Section 148A notice mandatory before issuing any notice U/s. 148

Dinesh Agarwal Vs ACIT (Calcutta High Court)

Dinesh Agarwal Vs ACIT (Calcutta High Court) Considering these facts, HC was of the considered view that this case clearly falls under the amended Act relating to proceedings under section 147 of the Act under which issuance of notice under section 148A of the Act is mandatory before issuing any notice under section 148 of […]...

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In case of violation of principles of natural justice, the availability of appellate remedy does not bar maintainability of writ petition

Jindal Realty Limited Vs National Faceless Assessment Centre (Delhi High Court)

When there is a violation of the principles of natural justice, the availability of an appellate remedy does not bar the maintainability of a writ petition....

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Delhi HC order directs CBDT to avoid mistakes in faceless assessment orders

PCJ Securities Private Limited Vs ITO (Delhi High Court)

PCJ Securities Private Limited Vs ITO (Delhi High Court) 1. This Court is actually surprised that despite an elaborate mechanism of checks and balances and multiple authorities like (assessment units, verification units, technical units, review units, Regional Faceless Assessment Centres and National Faceless Assessment Centre) being set ...

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HC Quashes Section 147 Order passed without disposing Objection of Assessee

Atma Ram Saria Vs ACIT (Delhi High Court)

Atma Ram Saria Vs ACIT (Delhi High Court) The Supreme Court in GKN Driveshafts (India) Ltd. vs. Income Tax Officer and Ors., (2003) 1 SCC 72 has held that when a notice under Section 148 of the Act is issued, the proper course of action for the noticee is to file a return and if […]...

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SC stays HC’s order declaring assessment order non-est in view of repealment of Section 144B(9)

National Faceless Assessment Centre Vs Mantra Industries Limited (Supreme Court of India)

National Faceless Assessment Centre Vs Mantra Industries Limited (Supreme Court of India) Mr. Balbir Singh, learned ASG, has vehemently submitted that, against the assessment order, the High Court ought not to have entertained the Writ Petition and ought to have relegated the original writ petitioner to avail statutory remedy of appeal be...

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No Service of draft assessment order – HC Quashes Assessment order

Siddharth Sharma Vs Union of India & Ors. (Calcutta High Court)

Siddharth Sharma Vs Union of India & Ors. (Calcutta High Court) Ms Das De appearing for the respondents was given an opportunity by an order of this court dated March 17, 2022 to satisfy from record that a copy of the proposed draft assessment order was served upon the petitioner before passing the impugned assessment […]...

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HC Quashes Order for failure of AO to consider reply of Assessee

Gaurav Controct Co. Through Hiralal Shivgan Dholu Vs National Faceless Assessment Centre (Gujarat High Court)

Gaurav Controct Co. Through Hiralal Shivgan Dholu Vs National Faceless Assessment Centre (Gujarat High Court) The subject matter of challenge is the legality and validity of the assessment order dated 30.07.2021 passed by the Assessing Officer under Section 143(3) read with Section 144B of the Income Tax Act, 1961 for the A.Y. 2018-19. It...

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HC quashes Section 144B order passed without issuing Draft Assessment order with SCN

Symphony Limited Vs ACIT (Gujarat High Court)

Symphony Limited Vs ADIT/ACIT/DCIT (Gujarat High Court) It is by now well settled that the issuance of a show cause notice along with the draft assessment order is sine qua non before passing an order under Section 144B of the Act. Undisputedly, in the case on hand, no show cause notice came to be issued along […]...

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Costs to be imposed on AO, If Orders are Passed without Application of Mind: Bombay HC

Bombay High Court held that It will impose cost on Assessing Officers if Assessment orders are passed without following the principles of natural justice and without considering the reply/objection filed in response to the show cause notice....

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