The Allahabad High Court has held that opportunity of personal hearing is mandatory under Section 144B and of the Income Tax Act, 1961 when show cause notice is issued regarding why assessment may not be completed as proposed. The bench comprising of Justice Saumitra Dayal Singh and Justice Donadi Ramesh held that “the word "request" used under Section 144B and …
The Gujarat High Court has quashed the assessment order of income tax worth Rs. The division bench of Justice N.V. Anjaria and Justice Bhargav D. Karia has observed that the respondent/department will be at liberty to proceed with assessment under the provisions of Section 144B of the Income Tax Act, 1961, as permissible under the law, after issuance of a …
The Delhi High Court has quashed an assessment order passed by the revenue department without issuing a prior show cause notice and draft assessment order to the assessee. The Assessee Jindal Realty submitted before the Delhi High Court that the revenue department did not issue any draft assessment order and show cause notice before passing the assessment order. The Delhi …
The Kerala High Court has admitted a batch of writ petitions challenging the constitutional validity of the Faceless Assessment Procedure under Section 144B of the Income Tax Act.Justice Bechu Kurian Thomas issued notice to the Central government in the matter and temporarily stayed all further proceedings pursuant to the assessments made against the petitioners.The Faceless Assessment Scheme. The Kerala High …
