AI Insights
The case involves Mr. Saila Ashwanth, the petitioner, challenging the notices and orders issued by the Income Tax Department under the un-amended provisions of the Income Tax Act, 1961, for the assessment year 2015-16. The petitioner argued that the notices were issued without jurisdiction and violated the principles of natural justice, specifically citing the amendments to the Act that came into effect on April 1, 2021, which require a faceless procedure and an opportunity for the assessee to be heard. The respondents, including the Income Tax Officer and the Principal Chief Commissioner of Income Tax, defended the notices. The court's decision was influenced by a previous judgment in a batch of similar writ petitions, where it was held that the notices were issued without following the correct procedural requirements as per the amended law.
Appeal Details
1:1 Consultation on Salary Structuring
₹1
1:1 Consultation on Startup Compliance
₹1
Master The Pitch-Deck Game
₹0
Affidavit - Application for condonation of delay in filing the appeal before ITAT - Type 2
Mehul₹0
Memorandum Amendment Resolution
₹0
Finance Bill, 2026: Key Direct Tax Amendments on Assessments and Appeals
Team Counselvise - February 06, 2026
Why Meesho got ₹1,500 Crore Tax Demand ?
Team Counselvise - March 09, 2026
SEBI Resets Mutual Fund Rules: A Structural Shift for Investors
Team Counselvise - March 13, 2026