Non-Adherence of SCN under Section 144B invalidates Faceless Assessment

Last updated: 01 September 2021
Quick Summary
The Bombay High Court ruled that a draft assessment order issued under the Faceless Assessment System was invalid. This was because the procedure laid out in Section 144B of the Income Tax Act, particularly regarding show-cause notices and the principles of natural justice, was not followed. The court found that the assessment was 'non est' (void) due to this non-adherence.

Court :
Bombay High Court

Brief :
In Piramal Enterprises Limited v. Additional/Joint/Deputy/Assistant Commissioner of Income-tax/Income-tax Officer National e-Assessment Centre and Others [Writ Petition (L) No .11040 OF 2021 dated July 30, 2021], Piramal Enterprises Limited ("the Petitioner") has filed the current petition being aggrieved by the Draft Assessment Order dated April 22, 2021 under Faceless Assessment System/E- Assessment.

Citation :
Writ Petition (L) No .11040 OF 2021 dated July 30, 2021

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Bimal Jain
Published in Income Tax
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