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Remember the Case of Lakshya Buddhiraja

Well yes Friends, it was this case only, where the Faceless Appeal Scheme of CBDT, has been challenged on the grounds of violation of Principles of Natural Justice for the very first time. In this case, the discretionary power vested in the appellate authorities, for granting personal hearings to the appellants through video conferencing, in the Faceless Appeal Scheme, 2020, was being challenged.

This case travelled upto the hon'ble Supreme Court, and the hon'ble Apex Court in its judgement (CBDT vs. Lakshya Budhiraja & Anr.)  dated 1.10.2021 in transfer petition (civil) no. 1445-1446/2021, has deferred the matter for final adjusication for three months, on the submission .