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TMI Blog2021 (7) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... Through: Ms. Kavita Jha, Advocate with Mr. Vaibhav Kulkarni, Advocate. Respondents Through: Mr. Puneet Rai, Sr. Standing Counsel with Ms. Adeeba Mujahid, Jr. Standing Counsel. J U D G M E N T MANMOHAN, J: (Oral) CM APPL 19718/2021 1. Allowed subject to all just exceptions. 2. Accordingly, the application stands disposed of. W.P.(C) 6223/2021 3. The petition has been heard by way of video ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e heard before passing the final assessment order. 6. She points out that in a similar case being Smart Vishwas Society vs. National Faceless Assessment Centre Delhi (Earlier National E-Assessment Centre Delhi) & Ors, WP(C) 5348/2021, the learned predecessor Division Bench of this Court had quashed the assessment order and consequential notices. 7. Issue Notice. Mr. Puneet Rai, learned senior st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 144, in the cases referred to in sub-section (2), shall be made in a faceless manner as per the following procedure, namely:-......... (xvi) the National Faceless Assessment Centre shall examine the draft assessment order in accordance with the risk management strategy specified by the Board, including by way of an automated examination tool, whereupon it may decide to- (a) fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44 in the cases referred to in subsection (2) [other than the cases transferred under sub-section (8)], on or after the 1st day of April, 2021, shall be non est if such assessment is not made in accordance with the procedure laid down under this section." (emphasis supplied) 9. In our opinion, learned counsel for the petitioner is correct in submitting that Section 144B of the Act has been viola ..... X X X X Extracts X X X X X X X X Extracts X X X X
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