S. 144B : Faceless Assessment – Natural justice -Order passed without issue of show cause notice -cum draft assessment order – Order was set aside .[ S. 143(3) , 156 , 270A, Art , 226 ]
S. 144B : Faceless Assessment – Natural justice -Order passed without issue of show cause notice -cum draft assessment order – Order was set aside .[ S. 143(3) , 156 , 270A, Art , 226 ]
S. 144B : Faceless Assessment – Natural justice -Order was passed without affording an opportunity of personal hearing – Order was set aside [ S 57 ,92C, 143 (3) , Art , 226 ]
S. 144B : Faceless Assessment – Natural justice – Opportunity of Video Conferencing / oral hearing had not been provided – Matter remanded back to the Assessing Officer . [ S. 143 (3) , 144B(7) ]
S. 144B : Faceless Assessment – Natural justice – Order was passed without granting personal hearing – Order and notice of demand and notice for initiating penalty proceedings were set aside [ S.143 (3)), 144B(7) (vii)) ]
S. 144B : Faceless Assessment – Natural justice – Time was granted to respond to the draft assessment order and show cause notice by 23.59 hours on 22-4 -2021 – Order was passed on 22-4 -2021 at 14-11 hours – The order was quashed and directed to pass a fresh assessment order [ S.143 (3) ]
S. 144B : Faceless Assessment – Natural justice – Draft Assessment order was not issued – Order was set aside [ S. 143 (3), 144B(9), Art, 226 ]
S. 144B : Faceless Assessment – Natural justice – No reasonable opportunity was granted – Assessment order, notice of demand and notice for initiation of penalty proceedings was quashed and set aside. [ S. 143 (3) , Art , 226 ]
S. 144B : Faceless Assessment – Natural justice -Without jurisdiction – Order was kept in abeyance – Notice was issued to the revenue [ Art. 226 ]
. 144B : Faceless Assessment – Natural justice – Order without affording an opportunity of personal hearing- Order was set aside . [ S.143(3), 144B(7), Art, 226 ]
S. 144B : Faceless Assessment – Order set aside by the Appellate Tribunal of Cochin Bench – Notice issued by the Faceless assessment unit from Delhi – Notice issued under faceless assessment Scheme was stayed- Respondent was directed to initiate proceedings for personal hearing by the original Assessing Officer . [ Art. 226 ]