Orissa HC Dismisses Writ Petition Challenging Manual Assessment for Lack of Faceless Assessment Specification

The Orissa High Court dismissed a writ petition challenging a manual assessment for lack of faceless assessment specification. The petitioner argued that the assessment should have been conducted under the faceless assessment scheme mandated by the Income Tax Act. However, the court held that the petitioner had not demonstrated any specific prejudice resulting from the manual assessment and that the statutory provisions allowed for manual assessments in certain cases. This ruling highlights the court’s stance on the applicability of faceless assessments and the need for taxpayers to show concrete harm when challenging assessment procedures. It also emphasizes the importance of adhering to statutory requirements and the flexibility provided by the law in certain situations.