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HomeDirect TaxFaceless Assessment Framework Combined With Rigid Procedural Presumptions Has Potential To Create...

Faceless Assessment Framework Combined With Rigid Procedural Presumptions Has Potential To Create Confusion: Delhi HC Directs CBDT To Plug Procedural Gaps

Direct Tax

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By Mariya Paliwala
Faceless Assessment Framework Combined With Rigid Procedural Presumptions Has Potential To Create Confusion: Delhi HC Directs CBDT To Plug Procedural Gaps

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The Delhi High Court has held that the faceless assessment framework, combined with rigid procedural presumptions, has the potential to create confusion and injustice. It held that the consequence of not forwarding objections to an unknown and faceless AO “cannot and should not be so drastic” as to deny the assessee a fair hearing and…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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