TaxTMI 
TaxTMI 
TaxTMI 
2024 (8) TMI 1187
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....he impugned Assessment Order dated 30.09.2021 passed by the Assistant Commissioner of Income Tax (ACIT) Circle-I, Erode the first respondent for the Assessment Year 2018-2019 under Section 143(3) of the Income Tax Act, 1961 after the introduction of the Faceless Assessment with effect from 01.04.2021. 3. It is the case of the petitioner that originally the assessment was transferred to the National e-Assessment Centre and notices were issued by the National e-Assessment Centre, New Delhi. The petitioner had also complied with the queries raised by the National e-Assessment Centre. Further case of the petitioner is that in September 2021, the file was transferred to the first respondent and series of notices were issued to the petitioner un....
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.... the range head is required to be compulsorily involved in the finalization of the assessment of such cases transferred to first respondent as Jurisdictional Assessing Officer for which the provisions of Section 144A of the Income Tax Act, 1961 may suitably invoked. 9. It is submitted that the impugned Assessment Order has been passed in violation of the above circular and the impugned circular is also non-est in law inasmuch as it has been passed after the expiry of limitation period on 30.09.2021 though it was dispatched through e-mail on 01.10.2021. 10. Adding further, the learned counsel for the petitioner would submit that the impugned Assessment Order dated 30.09.2021 has been passed in a tearing hurry as the time for completing the....
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....wed to the assessee preferably through Video Conference. If Video Conference is not technically feasible, personal hearings may be conducted in a designated area in Income Tax Offices. The hearing proceedings may be recorded. C) Use of Faceless processes such as VU for online verification, TU for technical inputs etc. may also be considered for non-faceless regime to the extent technically feasible. D) In order to have consistency with the unit concept in faceless regime, the Range Head may compulsorily be involved in the finalization of assessment of such cases transferred to JAO, for which the provisions of Section 144A of the Act may suitably be invoked. In penalties, the approval of Range Head is already embedded in Section 274(2) o....
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....and the assessee also furnished the details. On verifying and totalling the list of sundry creditors given by the assessee, it is found that there is a difference in the liability towards sundry creditors. In order to verify the same, show cause notice is given to the assessee for want of clarification with the evidences. In this respect the assessee filed the reply along with the list of creditors in order to reconcile the differences. On comparing the list of creditors between the list given on 14.01.2021 and 29.09.2021, it is observed that some of the parties appearing in the list given on 14.01.2021 has not appeared in the list given on 29.09.2021 and in the list given on 29.09.2021, the assessee had added some of the parties to recon....