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TMI Blog2021 (10) TMI 1213X X X X Extracts X X X X X X X X Extracts X X X X ..... the affidavit in reply says that Regional Unit sent draft assessment order under Section 143(3) of the Act, it could not have sent any such communication to the assessee. The said communication should have originated from the National Faceless Assessment Centre. Affidavit in reply has not been filed by the person who passed the assessment order. Nobody knows, even counsel does not know, who is the faceless person who passed the assessment order. The only person who could have answered this point categorically was the person who wrote and pass the assessment order and not some other officer who is relying upon input received from the National Faceless Assessment Center. We have to hold that the assessment order has been issued without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of its judgment, either accepting the income or sum payable by, or sum refundable to, the assessee as per his return or making variation to the said income or sum, and send a copy of such order to the National Faceless Assessment Centre; ................................... (xvi) the National Faceless Assessment Centre shall examine the draft assessment order in accordance with the risk management strategy specified by the Board, including by way of an automated examination tool, whereupon it may decide to- (a) finalise the assessment, in case no variation prejudicial to the interest of assessee is proposed, as per the draft assessment order and serve a copy of such order and notice for initiating penalty proceedings, if any, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d allocation system; (xx) the assessment unit shall, after considering the variations suggested by the review unit, send the final draft assessment order to the National Faceless Assessment Centre; (xxi) the National Faceless Assessment Centre shall, upon receiving final draft assessment order follow the procedure laid down in- (a) sub-clause (a) of clause (xvi); or (b) sub-clause (b) of clause (xvi); Sub Section 5 of Section 144B reads as under: 5) All communication among the assessment unit, review unit, verification unit or technical unit or with the assessee or any other person with respect to the information or documents or evidence or any other details, as may be necessary for the purposes of making a fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any such draft assessment order had been issued, that would have certainly found a mention in the assessment order impugned in the petition. Moreover, in the affidavit in reply, it is stated that the draft assessment order under Section 143(3) of the Act was issued on 12th April 2021 by the Assessing Officer Regional E-Assessment Unit to petitioner. Apart from the fact that it is petitioner s case that no such draft assessment order was received and no evidence that it has been served, has been filed, it is respondents case in the affidavit in reply that the Regional E-Assessment Unit issued the draft assessment order. Provisions of Section 144B in our view are mandatory provisions because sub-Section 9 of Section 144B states that if th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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