Assessment done under Section 144-B of the Income Tax, 1961 can be examined by the High Court without insisting upon filing of an appeal

Last updated: 05 September 2021

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The Rajasthan High Court has ruled that assessments made under Section 144-B of the Income Tax Act, 1961, can be reviewed by the High Court directly, without requiring a formal appeal. This decision acknowledges that the appeal process can be cumbersome and that faceless assessments often lack personal hearings. The court has stayed the operation of an assessment order in this case, pending further review.

Court :
High Court of Judicature for Rajasthan

Brief :
Leaned counsel relies on the judgment passed by the High Court of Delhi and this Court in writ petition No.6047/2021 M/s Devgiri Exports Vs. The Income Tax Officer as also the judgment passed by Supreme Court in Whirlpool Corporation Vs. Registrar of Trade Marks Mumbai, reported in 1998 (8) SCC to submit that the assessment done under Section 144-B of Income Tax, 1961 can be examined by the High Court without insisting upon filing of an appeal which is not only cumbersome but also virtually is in the same prospective as there is no personal hearing provided.

Citation :
ITA Number of the appeal: CWP No. 7757/2021

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Judgement posted by

mahendra gargieya

Advocate Practicing in Direct, Indirect Taxation Company Law Matters for more than 30 years now. Regularly appearing before Honble High Courts, different Benches of ITAT, CESTAT, NCLT, etc. . Former Chief Editor Tax World - A high reputed Professional Journal of Rajasthan Tax Consultants Association. More than ... Read more

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