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Bombay HC Quashes Faceless Reassessment Order for Breach of Natural Justice
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taxguruin
AdvertisementHero Products India Pvt Ltd Vs National Faceless Assessment Centre & Ors.
(Bombay High Court) The Bombay High Court considered a writ petition seeking to quash the Assessment Order dated 21 March 2022 passed under Section 147 read with Sections 144 and 144B of the Income-tax Act, 1961, and the Notice of Demand dated 21 March 2022 issued under Section 156.
The petitioner challenged the assessment proceedings on two principal grounds: 1.
The notice under Section 143(2) was not validly issued and served in accordance with Section 282 of the Income-tax Act read with Rule 127 of the Income...