The High Court set aside the assessment after finding that the order was passed before the scheduled video hearing. The ruling underscores that granting a requested personal hearing under Section 144B ...
13don MSNOpinion
Faceless tax assessment lost its way: Why Budget 2026 must fix system, not expand compliance burden
With the new Income-tax Act approaching, Budget 2026 presents a crucial chance to reform India's Faceless Assessment Scheme.
New provisions inserted into section 147A of the 1961 Act and section 279 (3) of the 2025 Act explicitly declare that for reopening assessments, issuing pre-reopening show-cause notices, and ...
The Finance Bill, 2026 clarifies who can issue notices under sections 148 and 148A. It confirms that only jurisdictional Assessing Officers, not faceless units, can conduct pre-notice ...
The Finance Bill 2026 introduces retrospective amendments to the Income-tax Act, 1961, addressing key court rulings. These ...
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