S. 144B : Faceless Assessment –Failure to follow procedure -Subsequent omission of provision -Judgment of High Court set aside and matter remanded to the High Court to consider effect of omission of provision. [S. 119, 144B (9), Art, 136, 226]
NFAC v. Chander Arjandas Manwani (2023) 453 ITR 236/ 331 CTR 714 (SC) Editorial : Chander Arjandas Manwani v. NFAC (2021) 283 Taxman 380 / (2022) 442 ITR 197 (Bom)(HC), set aside and matter remanded.