https://www.taxtmi.com/caselaws?id=767891 The Madras HC dismissed a writ petition challenging an assessment order under Section 143(3) read with Section 144B of the Income Tax Act. The petitioner argued the order violated natural justice principles as it was passed without considering their application under Section 144A. The HC held that Section 144B provides adequate safeguards through its faceless assessment procedure involving automated allocation systems and multiple review units. The court ruled that Section 144A becomes redundant when assessment is conducted under Section 144B, as the jurisdictional Joint Commissioner cannot issue directions to the Assessment Unit in faceless assessments. The petition was dismissed with liberty to file statutory appeal within 30 days. en-us Fri, 03 Jan 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767891 The Madras HC dismissed a writ petition challenging an assessment order under Section 143(3) read with Section 144B of the Income Tax Act. The petitioner argued the order violated natural justice principles as it was passed without considering their application under Section 144A. The HC held that Section 144B provides adequate safeguards through its faceless assessment procedure involving automated allocation systems and multiple review units. The court ruled that Section 144A becomes redundant when assessment is conducted under Section 144B, as the jurisdictional Joint Commissioner cannot issue directions to the Assessment Unit in faceless assessments. The petition was dismissed with liberty to file statutory appeal within 30 days. Case-Laws Income Tax Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767891