| Question And Answer | |
|---|---|
| Subject: | Faceless Assessment & invocation of Provisions of sec 144A |
| Category: | Income-Tax |
| Querist: | RATHI PRAVIN RAMKISHAN |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | direction of JCIT, Faceless asessment, Faceless assessment |
| Date: | June 25, 2021 |
How & to whom an application for directions of the JCIT or the Addl CIT is to be submitted for directions u/s 144A, in the Faceless Assessment Scheme?
The CBDT Notification No. 62 of 2019 dated September 12, 2019 has clarified that provisions of section 144A of the Income-tax Act, 1961 (Act), inter alia, shall apply to the assessment under the Faceless Scheme.
However, prima facie, there appears to be no means to avail this statutory remedy.
Empirically, in the case of a rectification application under section 154 of the Act, where the statutory remedy is not available, assessee’s and their consultants have been filing the same in the “grievance” section.
However, it is advisable to challenge non-availability of a statutory remedy by filing a Writ as the same amounts to Violation of Principles of Natural Justice, Audi Alteram Partem.