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October 2024

Assessment — Faceless assessment — Validity — Effect of section 144B, circulars and instructions of CBDT — Notice must be given for proposed additions to income or disallowance along with necessary evidence.

By Keshav Bhujle | Ritu Punjabi, Advocates
Reading Time 3 mins

46 Inox Wind Energy Ltd. vs. ACIT

[2024] 466 ITR 463 (Guj)

A. Y. 2021-22

Date of order: 19th March, 2024

S. 144Bof ITA 1961

Assessment — Faceless assessment — Validity — Effect of section 144B, circulars and instructions of CBDT — Notice must be given for proposed additions to income or disallowance along with necessary evidence.

By this petition under articles 226 and 227 of the Constitution of India, the petitioner has prayed for quashing and setting the assessment order under section 143(3) dated 29th December, 2022 passed by the respondent-Assessing Officer for the A. Y. 2021-22. It is the case of the petitioner that after the aforesaid notices and replies exchanged between the petitioner and the respondent-Assessing Officer, no further show-cause notice was issued to the petitioner on the proposed addition indicating the reasons along with neces

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