Faceless assessment proceedings: impleadment permitted and interim protection continued pending consideration of objections.

Permission was granted to implead the National Faceless Assessment Centre as a respondent in proceedings challenging an assessment notice, and the petitioner's interim protection against further assessment action was continued pending consideration of the objections. The matter was directed to be listed again on the next date, preserving interim relief until then.

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Issues: Whether the National Faceless Assessment Centre could be joined as a party respondent, and whether interim protection against further assessment proceedings should continue pending consideration of the petitioner's objections to the impugned notice.

Outcome: Permission to implead the National Faceless Assessment Centre was granted, the matter was directed to be listed again, and the interim relief was continued till the next date.

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