https://www.taxtmi.com/caselaws?id=756664 The Calcutta HC set aside an assessment order passed by the Faceless Assessment Unit under sections 147 and 144B for AY 2018-19. The court found that the assessment order was passed beyond the seven-day statutory period after issuance of show-cause notice, violating natural justice principles. Although the petitioner filed their response through the Help Desk Grievance Cell after the portal's Submit Response Button was deactivated, the Faceless Assessment Unit failed to consider it. The matter was remanded back to the Faceless Assessment Unit with directions to consider the petitioner's response and dispose of the proceedings properly. en-us Fri, 26 Jul 2024 00:00:00 +0530 Wed, 07 Aug 2024 06:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756664 The Calcutta HC set aside an assessment order passed by the Faceless Assessment Unit under sections 147 and 144B for AY 2018-19. The court found that the assessment order was passed beyond the seven-day statutory period after issuance of show-cause notice, violating natural justice principles. Although the petitioner filed their response through the Help Desk Grievance Cell after the portal's Submit Response Button was deactivated, the Faceless Assessment Unit failed to consider it. The matter was remanded back to the Faceless Assessment Unit with directions to consider the petitioner's response and dispose of the proceedings properly. Case-Laws Income Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756664