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TMI Blog2021 (12) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... system of alerts and checks to ensure that no final Assessment order is passed without prior issuance of a Show Cause Notice as well as draft assessment order and without considering reply by the Assessee and a request, if any, of the Assessee for an opportunity of hearing. As in view of Section 144B (9) of the Act that any assessment order not made in accordance with the procedure laid down in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Sr. Standing counsel, Ms.Adeeba Mujahid, Jr.Standing Counsel And Ms.Reena Sinha Puri, PCCIT-NaFAC is present. ORDER Present writ petition has been filed challenging the impugned final assessment order dated 8th September, 2021 issued under Section 143 (3) read with Section 144B of the Income Tax Act, 1961 (the Act) for the Assessment Year 2018-19. Learned counsel for the petitioner s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar orders. It seems that despite the judgments passed by this Court, the respondents in many of the cases have made similar mistakes time and again. Accordingly, this Court during the hearing in the morning session had directed the Principal Commissioner, National Faceless Assessment Centre, to appear before this Court by way of online video link. Ms.Reena Sinha Puri, Principal Chief Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olation of principles of natural justice and/or without issuing Show Cause Notice and draft assessment order as well as without considering the reply and/or assessee s request for a personal hearing. She states that she would file an affidavit after discussing the aforesaid suggestions with CBDT and with her officers within three weeks. List on 24th December, 2021. - - TaxTMI - TMITax - In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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