9911796707
TMI Blog2021 (8) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) mandatorily provides for issuance of a prior show cause notice and draft assessment order before issuing the final assessment order - Since in the present case no prior show cause notice as well as draft assessment order have been issued, there is a violation of principles of natural justice as well as mandatory procedure prescribed under Faceless Assessment Scheme . The impugned assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o conferencing. 1. Present writ petition has been filed challenging the impugned assessment order, notice of demand, show cause notice for imposition of penalty under Section 274 read with Section 271AAC(1) and penalty under Section 274 read with Section 270A of the Income Tax Act, 1961 [the Act] dated 22nd April 2021. 2. Learned counsel for the Petitioner states that the impugned assessment or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom this Court or misstated in the petition. 5. This Court is of the view that Section 144B(1)(xvi)(b) mandatorily provides for issuance of a prior show cause notice and draft assessment order before issuing the final assessment order. The relevant portions of Section 144B(1)(xvi)(b) as well as Section 144B(9) of the Act are reproduced hereinbelow:- 144B. Faceless assessment (1) xx ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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. 6. Since in the present case no prior show cause notice as well as draft assessment order have been issued, there is a violation of principles of natural justice as well as mandatory procedure prescribed under Faceless Assessment Scheme . ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
