Taxpayers entitled to personal hearing in faceless assessments u/s 143(1) for transparency and accountability.

Taxpayers entitled to personal hearing in faceless assessments u/s 143(1) for transparency and accountability. https://www.taxtmi.com/highlights?id=58320 Faceless assessment - return was processed under Section 143(1) - As incumbent upon the respondent/revenue to accord a personal hearing to the petitioner. - The entire scheme, encapsulated under Section 144B of the Act, was laid down to bring transparency as well as accountability in the system.According to us, irrespective of whether such a statutory scheme was framed or not, the system has to be both, transparent, and the persons administering it, have to remain accountable. - HC en-us Thu, 10 Jun 2021 18:44:49 +0530 Thu, 10 Jun 2021 18:44:49 +0530 TaxTMI RSS Generator Taxpayers entitled to personal hearing in faceless assessments u/s 143(1) for transparency and accountability. https://www.taxtmi.com/highlights?id=58320 Faceless assessment - return was processed under Section 143(1) - As incumbent upon the respondent/revenue to accord a personal hearing to the petitioner. - The entire scheme, encapsulated under Section 144B of the Act, was laid down to bring transparency as well as accountability in the system.According to us, irrespective of whether such a statutory scheme was framed or not, the system has to be both, transparent, and the persons administering it, have to remain accountable. - HC Highlights Income Tax Thu, 10 Jun 2021 18:44:49 +0530 https://www.taxtmi.com/highlights?id=58320