Kerala HC also admit petitions challenging the validity of faceless assessment procedure under Income Tax

There are various petition which is files against faceless assessment scheme.

The latest one is in the Kerala High Court as under:

1. The Kerala High Court has admitted the batch of petitions challenging the constitutional validity of the Faceless Assessment Procedure under Section 144B of the Income Tax Act.

2. The petitioner, Mohamed Babu Paramboor of Malappuram, and others have petitioned that the procedure provided under Section 144B was patently arbitrary and violative of Article 14 of the Constitution of India.

3. The fetters were placed under Section 144B on the right of personal hearing and so consequently adequate opportunity to be heard was not provided, making the assessment procedure violative of principles of natural justice and making Section 144B, manifestly arbitrary.

4. The settled position of law was that whenever an order having a civil consequence was passed against any person, they ought to be given an opportunity of being heard.

5. The petitioners also contended that the assessments made against them were invalid.

6. The court has stayed all further proceedings pursuant to the assessments made against the petitioners.