Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Interpretation of the faceless assessment scheme finds that a local assessing officer lacks jurisdiction to issue notices or orders outside the electronic faceless mechanism created under the E Assessment Scheme notified under Section 151A; notices and orders issued by the jurisdictional assessing officer outside that mechanism are invalid. Applying that interpretation, the impugned notices and orders were quashed and the assessee's writ succeeded, with relief granted against actions taken by the jurisdictional assessing officer contrary to the faceless assessment procedure.
Interpretation of the faceless assessment scheme finds that a local assessing officer lacks jurisdiction to issue notices or orders outside the electronic faceless mechanism created under the E Assessment Scheme notified under Section 151A; notices and orders issued by the jurisdictional assessing officer outside that mechanism are invalid. Applying that interpretation, the impugned notices and orders were quashed and the assessee's writ succeeded, with relief granted against actions taken by the jurisdictional assessing officer contrary to the faceless assessment procedure.
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