Evaluating the Constitutional Validity of E-Assessment, Faceless Hearing and Appeal Scheme Under the Indian Income Tax Act, 1961 in the Light of Application of the Principles of Natural Justice

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Pradhumna Malpani , Damodar M. Hake


In the budget proposal in 2021, the finance minister suggested introducing a faceless e-assessment system. The scheme was put in place to eliminate the necessity for a human interface between the Indian Revenue Service and the taxpayer. After getting an income tax scrutiny assessment notice, taxpayers are not required to talk with a tax officer, visit an Income Tax office, or run to poles and pillars under this plan. However, the faceless approach eventually leads to constitutional challenges due to the role being played by the assessing officer during the examination. As the assessee has no opportunity for physical representation nor can he make oral representation due to this new scheme and therefore it is essential that we dig in the principles of jurisprudence to investigate and determine the constitutionality of the scheme.

In this research paper authors will evaluate the viability and practicality of faceless schemes, its pros and cons. Further the authors will evaluate efficacy and constitutionality of Face Less Hearing Scheme and the process of Appeals under this Scheme in the light of jurisprudential, constitutional and legislative perspective especially with the emphasis on the Principles of Natural Justice and fundamental rights under the Part-III of the Constitution of India. 

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