https://www.taxtmi.com/caselaws?id=766765 The Madras HC ruled in favor of the assessee, finding fundamental errors in the Department's implementation of the Faceless Assessment Scheme. The court held that the assessment order dated 27.12.2010 failed to meet statutory requirements under Section 144C(1) as it lacked necessary stipulations for the assessee to respond. The Department's subsequent corrigendum issued two months later attempting to treat the order as a Draft Assessment Order was deemed invalid, as the statutory 30-day period for objections had already expired. The court emphasized that statutory demands under Section 156 cannot be circumvented through mere corrigendums and that the Department's errors were fundamental to jurisdictional assumptions, not merely procedural irregularities. en-us Wed, 20 Nov 2024 00:00:00 +0530 Tue, 04 Mar 2025 07:12:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766765 The Madras HC ruled in favor of the assessee, finding fundamental errors in the Department's implementation of the Faceless Assessment Scheme. The court held that the assessment order dated 27.12.2010 failed to meet statutory requirements under Section 144C(1) as it lacked necessary stipulations for the assessee to respond. The Department's subsequent corrigendum issued two months later attempting to treat the order as a Draft Assessment Order was deemed invalid, as the statutory 30-day period for objections had already expired. The court emphasized that statutory demands under Section 156 cannot be circumvented through mere corrigendums and that the Department's errors were fundamental to jurisdictional assumptions, not merely procedural irregularities. Case-Laws Income Tax Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766765