Pranam
The decision rendered on par with the old provisions of sec 144 row 146 ex
parte assessment, where the courts take liberal view on giving opportunity.
But the time limit for the assessing officer is what is the time limit
available, till the date of receipt of the order from the court. If there
is a long time already available giving opportunity will be justified; if
not to save time there will be again an opportunity rep seeking further
time and another ex parte.  Faceless assessment provision could also be
amended. Its an indicator of tactics by assesses and pressure of time limit
by the assessing officer. KR IRS  12621

On Sat, 12 Jun 2021 at 18:45, Rangarajan T.N.C. <[email protected]>
wrote:

> faceless assessment set aside
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