Taxcharcha
Income TaxRecent Case Laws

Where no mandatory Draft Order is passed, the Faceless Assessment is Quashed- Bombay HiC

by Team Taxcharcha01017

The Bombay high Court in its latest judgement in the case of Chander Arjandas Manwani Vs The National Faceless Assessment Centre & ors. (Writ Petition no. 3195 of 2021) dated 21.09.2021 quashed a Faceless Assessment Order passed without providing an assessee with a mandatory draft assessment order.

The High Court , in its order, states “, the assessment order not having been passed in conformity with the requirements of the Faceless Assessment Scheme, 2019 has to be treated as non-est and shall be deemed to have never been passed”. 

For complete order, Chander-Arjandas-Manwani-Vs-The-National-Faceless-Assessment-Centre-ors.-Bombay-High-Court

Related posts

That the return of notices issued under Section 133(6) unserved by the postal authorities is not sufficient to reach to the conclusion that sales to those parties are not genuine where the assesse has provided all the documentary evidence to prove genuineness of the sales. Further, disallowance on the ground of non-genuine sales cannot be a basis for addition u/s 68 of the Income Tax Act, 1961 – ITAT Delhi

Team Taxcharcha

Having regard to the manner in which the Assessing Officer has issued notice under section 274 r.w.s. 271(1)(c) of the Act without striking off the irrelevant words, the penalty proceedings show a non-application of mind by the Assessing Officer and is, thus, unsustainable.- ITAT Delhi

Team Taxcharcha

It is irrelevant whether the assessee is a public sector undertaking. Unless specifically provided under law or intended by necessary implication under specific provisions of law, or held in binding judicial precedents; a public sector undertaking cannot legitimately claim a preferential treatment in determination of its tax liabilities.- ITAT Delhi

Team Taxcharcha