Income TaxRecent Case Laws

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

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

The exemption of Rs. 50 lakh in s. 194-IA(2) is applicable w.r.t. the amount related to each transferee and not with reference to the amount as per sale deed. Each transferee is a separate income tax entity and the law has to be applied with reference to each transferee as an individual transferee / person – ITAT Delhi

Team Taxcharcha

Analysis of the definition of “Basic Wage” and its exclusions and inclusions by the Supreme Court in its latest judgement – SC

Team Taxcharcha

Where the notice issued by the CIT(A) was not served on the assessee and the CIT(A) passed the order ex-parte on the non appearance of the assessee. The same remanded back to the CIT(A) – ITAT Delhi

Team Taxcharcha