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Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and no...
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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