Statutory Analysis & Procedural Guide: Faceless Assessment and Appeals under Income Tax: Violation of Natural Justice
Denial of personal hearing via video conferencing, draft assessment order non-issuance, and High Court writs. An in-depth analysis of Section 144B, Income Tax Act 1961 considering Piramal Enterprises Ltd v. Additional CIT (2021) 438 ITR 23 (Bom HC). Formulated by Supreme Court & High Court advocates for legal practitioners and corporate counsels.