Failure to Follow SOP in Faceless Proceedings for Non-Responsive PAN Holder: Gujarat HC Quashes..

The Gujarat High Court has quashed an Income Tax assessment due to the failure to follow SOP (Standard Operating Procedure) in faceless proceedings for a non-responsive PAN holder. This significant ruling highlights the critical importance of adhering to procedural guidelines in the new faceless assessment regime. The court found that if a taxpayer is genuinely non-responsive or has not received communications, the department must follow specific SOPs to ensure due process. Failure to do so can invalidate the entire assessment, protecting taxpayers from arbitrary actions in automated systems.