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TMI Blog2022 (4) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is a violation of principle of natural justice as well as mandatory procedure prescribed under Faceless Assessment Scheme and as stipulated in Section 144B of the Act. It is settled law that when there is a violation of principle of natural justice, the availability of an appellate remedy does not operate as a bar to the maintainability of the writ petition. Keeping in view the aforesa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.6349/2022 C.M.No.19192/2022 1. Present writ petition has been filed challenging the assessment order dated 23rd March, 2022 passed under Section 147 read with Sections 144/144B of the Income Tax Act, 1961 (hereinafter referred to as the Act ) as well as the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is not maintainable as the petitioner has an alternative effective remedy by filing an appeal. 4. Having heard learned counsel for the parties, this Court is of the view that once the assessment has been carried out by respondent No. 1-National Faceless Assessment Centre, Delhi, it has to be in accordance with statutory procedure prescribed for assessment by the said Authority and cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, by serving a notice calling upon him to show cause as to why the proposed variation should not be made; 6. In the present case, as no prior show cause notice as well as draft assessment order had been issued, there is a violation of principle of natural justice as well as mandatory procedure prescribed under Faceless Assessment Scheme and as stipulated in Section 144B of the Act. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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