2021 (12) TMI 891

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..... or Respondents.   P.C. : 1. Petitioner is impugning the Assessment Order dated 28th June, 2021 passed by Respondent No.2 under Section 143 (3) read with Section 144C (3) read with Section 144 B of the Income Tax Act, 1961 (the Act) for the Assessment Year 2017-18 and the consequential Notice of Demand and Show Cause Notice for penalty both dated 28th June, 2021 issued under Section 156 and .....

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..... asonable belief that, with the assessments being faceless and completely electronic, the reference filed by it would automatically communicated to Respondent No.2 by Respondent No.5 which is the DRP. Unfortunately, petitioner's belief was not correct and the Assessing Officer not being aware of petitioner having filed reference before DRP, after expiry of prescribed period of 30 days proceeded to .....

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..... annot be faulted for passing the impugned order. At the same time, the Assessing Officer will also have benefit of considering the views of DRP while passing a fresh Assessment Order. 7. Accordingly, petition is allowed in terms of prayer clause "a" which reads as under :- a. That this Hon'ble Court be pleased to issue a writ of Certiorari or a writ in the nature of Certiorari or any other appr .....

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