Elegant Vinimay Pvt. Ltd. Vs ITO (ITAT Kolkata)
Case ke facts
NFAC ne 2012-13 ka assessment faceless scheme ke through kiya, lekin vo scheme tab active nahi thi.
Mudda (Issue)
Kya faceless assessment sahi thi jab Section 151A ka scheme operational hi nahi tha?
Faisla (Held)
ITAT ne bola section 151A scheme jab tak notify nahi hui thi, tab tak uske under assessment karna galat hai. Assessment radd kar diya.
Practical takeaway
Faceless assessments sirf tabhi valid hain jab scheme ki date ke baad ho. Old date ka case traditional AO ko hi karna hai.
Original report: taxguru.in
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WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-09.