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TMI Blog2021 (12) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner was taken up for complete scrutiny assessment through the National e-Assessment Centre, Delhi, before completion of the assessment proceedings, the rectification petition filed by the petitioner under Section 154 of the Act ought to have been taken into consideration. Failure to do so has vitiated the impugned assessment order dated 17.03.2021. That being the position, we set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Department for respondents 1 and 2. 2. By filing this petition under Article 226 of the Constitution of India, petitioner has assailed the legality and validity of the assessment order dated 17.03.2021 passed by the National e-Assessment Centre, Delhi under Section 143(3) of the Income Tax Act, 1961 (briefly, the Act hereinafter) read with Sections 143(3A) and 143(3B) of the said Act for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s intimated by Central Processing Centre (CPC), Bangalore on 01.11.2019. Thereafter, petitioner filed rectification petition under Section 154 of the Act on 17.01.2020 for changing the code and consequently to consider the depreciation claim. 6. While this was pending, petitioner s return was selected for complete scrutiny assessment under the e-Assessment Scheme of 2019 by the National e-Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to assessment of income on much higher side without taking into account the inadvertent mistake in entering the code number, which was sought to be rectified by the petitioner. 8. In the counter affidavit filed by respondent Nos.1 and 2, it is stated that the Faceless Assessment Officer did not find any pending application under Section 154 of the Act. Petitioner had also not mentioned abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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