Faceless assessment does not mean that no responsibility can be fixed for passing such an erroneous order: Delhi High Court

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Faceless assessment does not mean that no responsibility can be fixed for passing such an erroneous order: Delhi High Court

 

  • Delhi High Court has quoted that despite an elaborate mechanism of checks and balances and multiple authorities, Glaring mistakes are happening.
  • Delhi HC has made following noteworthy observation on one of the case before it. The same is as under:
“8. This Court is actually surprised that despite an elaborate mechanism of checks and balances and multiple authorities like (assessment units, verification units, technical units, review units, Regional Faceless Assessment Centres and National Faceless Assessment Centre) being set up under Section 144B of the Act, such glaring mistakes can happen. This Court is also of the view that faceless assessment does not mean that no responsibility can be fixed for passing such an erroneous order.
9. The PCIT, National Faceless Assessment Centre is directed to be more cautious while passing the Assessment Orders and the CBDT is directed to ensure that such glaring mistakes do not occur in the future.
10. Learned counsel for the respondent-revenue is directed to forward a copy of this Order to the Chairman, CBDT and the PCIT, National Faceless Assessment Centre.”

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