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TMI Blog2021 (9) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... er have been issued, there is a violation of principles of natural justice as well as mandatory procedure prescribed under Faceless Assessment Scheme and as stipulated in Section 144B of the Act. When there is a violation of principles of natural justice, the availability of an appellate remedy does not operate as a bar to the maintainability of the writ petition. In the impugned Assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... April 2021 passed by the respondents under Section 143(3) read with Section 144B, Section 156 and Section 274 read with Section 271AAC(1) of the Income Tax Act 1961 (hereinafter referred to as the Act ) for the AY 2018-19. 2. Learned counsel for the Petitioner states that the impugned assessment order has been passed without issuing the mandatory show-cause notice and draft assessment order un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment by the said Authority and cannot be in accordance with the procedure prescribed under the earlier regime. 6. This Court is also of the view that Section 144B(1)(xvi)(b) mandatorily provides for issuance of a 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 repro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n (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 have been issued, there is a violation of principles of natural justice as well as mandato ..... X X X X Extracts X X X X X X X X Extracts X X X X
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