Where a final assessment order was directly passed by a Faceless Officer without serving a draft assessment order on the eligible assessee, thereby depriving assessee of an opportunity to approach the DRP, such action was in clear violation of section 144C as well as sections 144B(1)(xxi) to (xxix); accordingly, the final assessment order was set aside. Editing the summary of case laws.(AY. 2022-23)
Barentz India (P.) Ltd. v. NFAC [2025] 179 taxmann.com 582 (Bom)(HC)
S. 144C: Reference to dispute resolution panel-Draft assessment order-Final assessment order had been directly passed by a Faceless Officer without serving a draft assessment order on the assessee to enable it to approach the DRP; it was in clear violation not only of the provisions of section 144C but also of section 144B(1)(xxi) to (xxix) and thus, the final assessment order was set aside. [S. 144B(1)(xxi) Art. 226]
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