Section 144B - Page 5

HC stays assessment order passed without passing a draft assessment order

Sams Facilities Management Private Limited Vs National Faceless Assessment Centre & Anr. (Delhi High Court)

The claim of the petitioner is that the impugned assessment order dated 21.04.2021 has been passed, without adherence to the statutory provisions contained in clauses (xiv) to (xvi) of Section 144B (1), and 144B (9) of the Income Tax Act, 1961...

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Faceless assessment not valid if Section 144B procedure not complied

Gandhi Realty (India) Private limited Vs Assistant/Joint/Deputy Commissioner of Income Tax (Gujarat High Court)

Gandhi Realty (India) Private limited Vs Assistant/Joint/Deputy Commissioner of Income Tax (Gujarat High Court) Sub-section (2) of section 144(B) says that every notice or order or any other electronic communication shall be delivered to the addressee, being the assessee, by way of placing an authenticated copy thereof in the assessee’s...

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Order passed without issuing draft Assessment cannot be sustained: HC

Golden Tobacco Limited Vs National Faceless Assessment Centre (Bombay High Court)

Golden Tobacco Limited Vs National Faceless Assessment Centre (Bombay High Court) In the fact situation of the present case, it appears that a notice under Section 142(1) of said Act along with questionnaire was issued on 23/12/2020 and 26/03/2021. The draft Assessment Order was prepared based on information furnished by the assessee to t...

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Kerala High Court Admits Challenge Against Faceless Assessment Procedure

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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Posted Under: Income Tax |

HC directs AO to pay ₹25000 to PM CARES for not following section 144B

Parag Kishorchandra Shah Vs The National Faceless Assessment Center & Ors. (Bombay High Court)

Parag Kishorchandra Shah Vs The National Faceless Assessment Center & Ors. (Bombay High Court) HC held direction needs to be issued to the Assessing Officer to pay costs to bring judicious approach amongst Assessing Officers for effective implementation of faceless assessment in its letter and spirit. The Assessing Officer should have...

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HC directs AO to pass reasoned order after affording opportunity of hearing

Umkal Healthcare Pvt. Ltd. Vs National Faceless Assessment Centre & Anr. (Delhi High Court)

Umkal Healthcare Pvt. Ltd. Vs National Faceless Assessment Centre & Anr. (Delhi High Court) Since in the present case no hearing had been granted before passing the impugned assessment order, there is a violation of principles of natural justice as well as mandatory procedure prescribed in ‘Faceless Assessment Scheme’ and ...

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HC took strong view against Carelessness by AO in Assessment

Mantra Industries Limited Vs National Faceless Assessment Centre (NFAC or NeAC) & Ors. (Bombay High Court)

HC has held that an assessment order passed by the Assessing Officer (AO) should necessarily be made with sound consideration and application of mind, and any absence thereof shall make the order liable to be set aside and would warrant imposition of substantial costs on such AO....

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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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Delhi HC Ruling Set-aside Assessment Order in Violation of Section 144B

Pooja Singla Builders And Engineers Private Limited Vs National Faceless Assessment Centre & Ors (Delhi High Court)

Pooja Singla Builders And Engineers Private Limited Vs National Faceless Assessment Centre & Ors (Delhi High Court) 1. In the matter  of  assessment for assessment year 2018-19 dated 7.4.2021 framed in violation of provisions of section 144B(1)(xvi)(b) of the Income Tax Act, 1961. 2. The assessment is set aside for allowing fresh op...

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