9911796707
TMI Blog2022 (4) TMI 1322X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout proper consideration of all the facts are increasing and results in mechanical orders which prone to challenge under Article 226 of the Constitution of India. Both the Assessees and the Assessing Officers are under tremendous pressure to meet deadlines as the Show Cause Notices itself are being issued at the fag end of the limitation. Therefore, the assessment procedure needs to be strengthened by giving adequate time both to the assessees and the Assessing Officer who are assigned to pass Assessment Order under the National Faceless Assessment Regime. This needs to be addressed by the authorities who are implementing the Faceless Assessment. This may be suitably addressed by the authorities and the system is strengthened so th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is contrary to the Board circular in Circular No. 225/61/2021/ITA-II dated 10.06.2021. 3. It is submitted that the National Faceless Assessment Centre by a communication dated 26.08.2021 had also clarified that the case has to be transferred back to the Jurisdictional Assessing Officer as the assessment emanated from a search proceedings under Section 133A of the Income Tax Act, 1961. 4. The second round of attack on the impugned Assessment Orders are that after the petitioners were issued with a Show Cause Notices dated 16.09.2021, the petitioners sent a detailed reply on 20.09.2021 within the time stipulated therein. However, the impugned Assessment Orders have been passed by the first respondent by merely reproducing the reply wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that the limitation was expiring. 7. Heard the learned counsel for the petitioners and the learned Junior Standing Counsel for the respondents. I have perused the impugned Assessment Orders and the Board circular cited by the learned counsel for the petitioners and the provisions of the Income Tax Act, 1961. 8. The respondents are bound to complete the assessment in a time bound manner and therefore they passed the impugned Assessment Orders. However while passing the impugned Assessment Orders, there is no discussion in the impugned Assessment Orders. 9. The impugned Assessment Orders merely reproduces the content of the respective reply. There is no discussion in the impugned Assessment Orders to support the conclusion in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed without proper consideration of all the facts are increasing and results in mechanical orders which prone to challenge under Article 226 of the Constitution of India. 13. Both the Assessees and the Assessing Officers are under tremendous pressure to meet deadlines as the Show Cause Notices itself are being issued at the fag end of the limitation. Therefore, the assessment procedure needs to be strengthened by giving adequate time both to the assessees and the Assessing Officer who are assigned to pass Assessment Order under the National Faceless Assessment Regime. 14. This needs to be addressed by the authorities who are implementing the Faceless Assessment. This may be suitably addressed by the authorities and the system is stren ..... X X X X Extracts X X X X X X X X Extracts X X X X
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