HC quashed and set aside demand notice and assessment order making an addition of INR 92.42 crores without providing the opportunity of hearing to the assessee. Held that, the Revenue Department should make assessments following the provisions of Section 144B of Income Tax Act, 1961 in order to provide an opportunity of hearing to the as...
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Chandubhai Dhanabhai Vaghela Vs National Faceless Assessment Centre (Gujarat High Court) -
HC held that Once there is a request for personal hearing and as the law provides for availing the opportunity of personal hearing, this unilateral decision on the part of the assessing officer without availing opportunity of hearing is contrary to Section 144B (9) of the Income-Tax Act, 1961...
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Map Refoils India Limited Vs National E-Assessment Centre (Gujarat High Court) -
Map Refoils India Limited Vs National E-Assessment Centre (Gujarat High Court) No draft assessment along with show cause notice as required under section 144B(1) and section 144B(7) is given to the petitioner so as to enable the petitioner to give explanation for proposed addition during the hearing before the National Faceless Assessment...
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RMSI Private Limited Vs National Faceless Assessment Centre (Delhi High Court) -
RMSI Private Limited Vs National Faceless Assessment Centre (Delhi High Court) Since in the present case, the impugned order has been passing without issuing a show cause notice / a draft assessment order which has been mandated under Section 144B(1)(xvi)(b) of the Act, the impugned assessment order dated 8th September, 2021 issued u...
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Pallavi Naresh Shah Vs. Union of India (Bombay High Court) -
Pallavi Naresh Shah Vs. Union of India (Bombay High Court) No reply was filed by the assessee due to technical glitch on portal. order passed subsequently, under Section 147 r/w section 144B of the Income Tax Act, 1961 set aside. Matter remanded back. The Petitioner challenged the order of assessment passed under section 147 read [&hellip...
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NaFAC/Delhi/CIT-1/2022-23/112/92 -
03/08/2022
Standard Operating Procedure (SOP) for Assessment Unit (AU), Verification Unit (VU), Technical Unit (TU) and Review Unit (RU) under the Faceless Assessment provisions of Section 144B of the Income-tax Act. National Faceless Assessment Centre, Delhi NaFAC/Delhi/CIT-1/2022-23/112/92 Dated: 03/08/2022 To, The Pr. Chief Commissioner of Income...
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Prime Civil Infrastructures Private Limited Vs National Faceless Assessment Centre and ors (Bombay High Court) -
HC was not satisfied with cryptic unreasoned order three line order Passed by AO and Therefore, quashed and set aside the assessment order ...
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Bhadrish Jayantilal Sheth Vs ITO (Calcutta High Court) -
Bhadrish Jayantilal Sheth Vs ITO (Calcutta High Court) In this writ petition, petitioner has challenged the impugned assessment order dated 30th March, 2022 under Section 147 read with Section 144B of the Income Tax Act, 1961 relating to assessment year 2013-2014 on the ground of violation of principle of natural justice by not providing ...
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NaFAC/Delhi/CIT-I/2021-22/105 /49 -
14/06/2022
Roll out of first phase of changes in ITBA functionalities for Faceless Assessment due to amendments in Section 144B by Finance Act, 2022. National Faceless Assessment Centre, Delhi 4th Floor, Mayur Bhawan, Connaught Lane, Connaught Place, New Delhi 110001 NaFAC/Delhi/CIT-I/2021-22/105 /49 | Dated: 14/06/2022 To, All PCCIT (CCA) Sub: Roll...
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Notification No. 55/2022-Income Tax [S.O. 2426(E).] -
27/05/2022
National Faceless Penalty Centre, in accordance with the guidelines issued by the Board, may,––
(a) in a case where imposition of penalty has been proposed, convey to the penalty unit to pass the penalty order as per penalty imposition proposal referred to in sub-clause (a) of clause (xv)...
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