Calcutta University-affiliated college challenges faceless tax assessment and penalty; High Court orders reconsideration u/s 271(1)(c).

Calcutta University-affiliated college challenges faceless tax assessment and penalty; High Court orders reconsideration u/s 271(1)(c). https://www.taxtmi.com/highlights?id=71657 Validity of Faceless Assessment - Penalty u/s 271(1)(c) - ignorance of an assessee as to his rights - The petitioner is a West Bengal Government aided college duly affiliated under the Calcutta University, enjoying relief under Section 10 (23C) of the Act but not conversant with the Income Tax ‘e-proceeding facilities’. The situation being such, the respondent authority has to consider the plight of the petitioner in the light of departmental circular No. 14(XL-35) dated 11.04.1995. - Matter restored back - HC en-us Fri, 25 Aug 2023 13:38:29 +0530 Fri, 25 Aug 2023 13:38:29 +0530 TaxTMI RSS Generator Calcutta University-affiliated college challenges faceless tax assessment and penalty; High Court orders reconsideration u/s 271(1)(c). https://www.taxtmi.com/highlights?id=71657 Validity of Faceless Assessment - Penalty u/s 271(1)(c) - ignorance of an assessee as to his rights - The petitioner is a West Bengal Government aided college duly affiliated under the Calcutta University, enjoying relief under Section 10 (23C) of the Act but not conversant with the Income Tax ‘e-proceeding facilities’. The situation being such, the respondent authority has to consider the plight of the petitioner in the light of departmental circular No. 14(XL-35) dated 11.04.1995. - Matter restored back - HC Highlights Income Tax Fri, 25 Aug 2023 13:38:29 +0530 https://www.taxtmi.com/highlights?id=71657