9911796707
TMI Blog2021 (9) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... 44B(1)(xvi)(b) mandatorily provides for issuance of a prior show cause notice and draft assessment order before issuing a final assessment order. Since in the present case the averment that no show cause notice as well as draft assessment order has been issued, has not been shown to be false, there is violation of mandatory procedure stipulated in Section 144B. The impugned assessment order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment Order under Section 143(3) read with section 144B and also the impugned notice of demand issued under Section 156 of the Income Tax Act, 1961 [the Act], both dated 23rd April 2021 and notice for penalty dated 11th June 2021 issued under Section 270A of the Act issued by the Respondent in the Petitioner s case for the Assessment Year 2018-19. 2. Learned counsel for the Petitioner states th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aft assessment order before issuing a 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) xxxx xxxx xxxx xxxx xxxx xxxx (xvi) the National Faceless Assessment Centre shall examine the draft assessment order in accordance with the risk management strategy specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case the averment that no show cause notice as well as draft assessment order has been issued, has not been shown to be false, there is violation of mandatory procedure stipulated in Section 144B of the Act. 6. Keeping in view the aforesaid, the impugned assessment order, notice of demand dated 23rd April 2021 and notice of penalty under Section 270A of the Act, dated 11th June 2021, are set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
