Partly allowed
Gsa Constructions v. the National Faceless Assessment Centre and 4 Ors.
Bombay HCWP/1281/2021
Case brief
AI extract
What is this about?
In Writ Petition No. 1281 of 2021, the petitioner challenged an assessment order dated 05.05.2021 passed under Sections 143(3) and 144B of the Income Tax Act, 1961, alleging procedural lapses. The Court accepted the petitioner's grievance regarding lack of consideration of submissions and granted a writ of Certiorari to quash the order and the return to the authority for de novo consideration.
What did the court decide?
Writ of Certiorari granted to quash the assessment order and notice of demand; matter remanded for de novo consideration with direction to comply with Section 144(B), Section 144, Section 274, Section