AO Ought To Verify Details Before Initiating Reassessment Based On Faceless Information: Bombay High Court

The Bombay High Court addressed a case regarding the initiation of reassessment proceedings under the faceless assessment regime. The court ruled that the reassessment notice issued under the faceless system, without physical verification or personal interaction, was valid. The petitioner challenged the reassessment on grounds of lack of personal hearing and inadequate opportunity to contest the notice. However, the court emphasized that the faceless assessment system is designed to ensure efficiency and transparency. The court upheld the validity of the reassessment notice, asserting that the process complies with legal standards and does not infringe on the taxpayer’s rights. This decision reinforces the legitimacy of faceless assessments and underscores the need for taxpayers to adapt to the evolving system.