Indu Goenka Vs Assessment Unit, Income-tax department & Ors(Calcutta High Court)
Date-16th March 2023
Sub-Whether assessment completed without following standard operating procedure is a valid assessment?

The Division bench of Calcutta high court in this case was considering an intra court appeal where Justice Nizamuddin refused to interfere against challenge to the assessment order which was passed for AY 2021-22 interalia on grounds of alternative remedy even though there was glaring violation of SOP. In an intra court appeal , however, the division bench quashed the assessment order on ground of being perverse and having been passed without following the SOP.

In a faceless environment, SOP has been designed to be followed by the AU and violation of SOP is counted as violation of principles of natural justice.

The matter was argued by Senior Advocate Abhratosh Mazumdar, Adv Avra Mazumdar, Adv Ramesh Patodia and Adv Megha Agarwal.

Ramesh Patodia
21-03-2023