Assessment orders passed without application of mind liable to be set aside and invite substantial costs to be imposed on such AO
Last updated: 20 October 2021
Court :
Bombay High Court
Brief :
The Hon'ble Bombay High Court in the case of Mantra Industries Ltd. v. National Faceless Assessment Centre [Writ Petition No.1625 of 2021 decided on October 11, 2021] has held that an assessment order passed by the Assessing Officer ("AO") should necessarily be made with sound consideration and application of mind, and any absence thereof shall make the order liable to be set aside and would warrant imposition of substantial costs on such AO.
Citation :
Writ Petition No.1625 of 2021 decided on October 11, 2021
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Bimal Jain
Published in Community & General
Views : 425
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