Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Page of 4805
Press 'Enter' after typing page number.
2121 to 2140 of 96100 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The High Court examined the validity of an assessment order issued without offering a personal hearing, deeming it a breach of natural justice. The case was transferred from the National Faceless Assessment Center to the jurisdictional AO u/s 144B(8). The respondent rejected the petitioner's request for a hearing via video conference due to purported lack of functionality, contrary to provisions in section 144B and a CBDT circular. The court found the respondent's claim baseless as the circular mandated a hearing either via video conference or in a designated area. The petitioner's right to a hearing was upheld, dismissing the respondent's argument of alternative appeal options. The assessment order was annulled, and the matter was remanded for a proper hearing in line with the CBDT circular.
The High Court examined the validity of an assessment order issued without offering a personal hearing, deeming it a breach of natural justice. The case was transferred from the National Faceless Assessment Center to the jurisdictional AO u/s 144B(8). The respondent rejected the petitioner's request for a hearing via video conference due to purported lack of functionality, contrary to provisions in section 144B and a CBDT circular. The court found the respondent's claim baseless as the circular mandated a hearing either via video conference or in a designated area. The petitioner's right to a hearing was upheld, dismissing the respondent's argument of alternative appeal options. The assessment order was annulled, and the matter was remanded for a proper hearing in line with the CBDT circular.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
