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TMI Blog2021 (7) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... s a bar to maintainability of a writ petition where the proceeding is carried out in violation of principles of nature justice like in the present case. Thus matter is remanded back to the Assessing Officer, who shall issue a draft assessment order and grant an opportunity of hearing to the petitioner by way of Video Conferencing and thereafter pass a reasoned order. - W.P.(C) 5249/2021 & CM APPL. 16131/2021 - - - Dated:- 22-7-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA Petitioner Through: Mr. Rohit Jain, Advocate with Mr. Aniket D. Agrawal, Advocate. Respondents Through: Mr. Ajit Sharma, Advocate. JUDGMENT MANMOHAN, J: (Oral) 1. The petition has been heard by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view that Section 144B (7) mandatorily provides for issuance of a prior show cause notice and draft assessment order before issuing the impugned assessment order. The said Section also provides for an opportunity of personal hearing, if requested, by the assessee. The relevant portion of Section 144B (7) and Section 144B (9) are reproduced hereinbelow: - 144B. Faceless assessment (1) xxxx xxxx xxxx xxxx (7) For the purposes of faceless assessment- xxxx xxxx xxxx xxxx (vii) in a case where a variation is proposed in the draft assessment order or final draft assessment order or revised draft assessment order, and an opportunity is provided to the assessee by serving a notice calling upon him to show-cause a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred 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. 7. Since in the present case no prior show cause notice as well as draft assessment order had been issued and no hearing had been given before passing the impugned assessment order, there is a blatant violation of principles of natural justice as well as mandatory procedure prescribed in Faceless Assessment Scheme and stipulated in Section 144B of the Act. 8. It is also settled law that an alternative statutory remedy does not operate as a bar to maintainability of a writ petition where the proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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