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The HC dismissed a writ petition challenging an assessment order under s.143(3) read with s.144B of the Income Tax Act, 1961. The petitioner claimed violation of natural justice due to non-consideration of their application under s.144A. The Court held that with the incorporation of s.144B, which provides adequate procedural safeguards for faceless assessment, the role of the Jurisdictional Joint Commissioner under s.144A has become redundant for s.144B assessments. Section 144A applies only where assessment continues with the Jurisdictional Assessing Officer. The Court granted liberty to file a statutory appeal before the Appellate Commissioner within 30 days.
The HC dismissed a writ petition challenging an assessment order under s.143(3) read with s.144B of the Income Tax Act, 1961. The petitioner claimed violation of natural justice due to non-consideration of their application under s.144A. The Court held that with the incorporation of s.144B, which provides adequate procedural safeguards for faceless assessment, the role of the Jurisdictional Joint Commissioner under s.144A has become redundant for s.144B assessments. Section 144A applies only where assessment continues with the Jurisdictional Assessing Officer. The Court granted liberty to file a statutory appeal before the Appellate Commissioner within 30 days.
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