Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Proceedings u/s.144 - NFAC has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting his contentions vide ex-parte order under challenge - The ITAT observed that the NFAC's order did not address the substantive grounds raised by the assessee on merits, as mandated by section 250(6) of the Act. Consequently, the court deemed it appropriate to restore the appeal back to the NFAC for fresh adjudication, with a directive for a detailed discussion on the merits of the assessee's contentions.
Proceedings u/s.144 - NFAC has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting his contentions vide ex-parte order under challenge - The ITAT observed that the NFAC's order did not address the substantive grounds raised by the assessee on merits, as mandated by section 250(6) of the Act. Consequently, the court deemed it appropriate to restore the appeal back to the NFAC for fresh adjudication, with a directive for a detailed discussion on the merits of the assessee's contentions.
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