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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 ..... Mittal, Adv. Respondents: Mr.Ajit Sharma, Sr. Standing Counsel with Mr.Anant Ram Mishra, Adv. ORDER MANMOHAN, J. (Oral) 1. Present writ petition has been filed challenging the Assessment Order, Demand Notice and Notice for Penalty dated 23rd 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 Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel for the parties, this Court is of the view that once the assessment has been done by the respondent No. 1-National Faceless Assessment Centre, Delhi, it has to be in accordance with the statutory procedure prescribed for assessment 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 144 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made; or xxx xxx xxx (9) Notwithstanding anything contained in any other provision of this Act, assessment made under sub-section (3) of section 143 or under section 144 in the cases referred to in sub_section (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 la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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