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

by Team Taxcharcha01320

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

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