VIMAL TRADING vs NATIONAL FACELESS ASSESSMENT CENTRE AND ORS

JUDGMENT- VIMAL TRADING- WP FEB 21 2025.DOCX 1. National Faceless Assessment Centre (formerly known as) National E-Assessment Centre), Income Tax Department, New Delhi. 2. Income Tax Officer, Ward 3(1) Kalyan 2nd Floor, Rani Mansion, Above Canara Bank, Murbad Rd, Kalyan, Maharashtra 421301. 3. Principal Commissioner of Income Tax-Thane Ashar I.T. Park, 6th Floor, Road No. 16, Wagle Indl. Estate, Thane (W)-400604. 4. The Central Board of Direct Taxes, North Block, New Delhi-110002. 5. The Union of India Through the Secretary, Ministry of Finance, Government of India, North Block, New Delhi-110001. … Respondents Ms. Radha Halbe, for the petitioner. Mr. Akhileshwar Sharma, for respondents. _______________________ CORAM: G. S. KULKARNI & ADVAIT M. SETHNA, JJ. Pallavi Wargaonkar, P.S JUDGMENT- VIMAL TRADING- WP FEB 21 2025.DOCX RESERVED ON: 3 DECEMBER 2024 PRONOUNCED ON: 27 FEBRUARY 2025 _______________________ Judgment (Per Advait M. Sethna, J.) 1. Rule, made returnable forthwith. Respondents waive service. By consent of the parties, heard finally. 2. This petition is filed by the petitioner under Article 226 of the Constitution of India, assailing the following :- (i) the assessment o