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TMI Blog2022 (4) TMI 1322X X X X Extracts X X X X X X X X Extracts X X X X ..... y the petitioners against the impugned Assessment Orders dated 21.09.2021 and 29.09.2021 for the Assessment Years 2019-2020. The petitioners have challenged the impugned Assessment Orders primarily on the ground that the assessment by the National Faceless Assessment Centre 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 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the power of the Appellate Commissioner to remit the case back has been taken away under the Income Tax Act and therefore the petitioners will be prejudiced. The petitioners were driven to file an appeal before the Appellate Commissioner considering the 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 imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one to challenge under Article 226 of the Constitution of India. 12. It is evident that the Assessing Officers hardly get enough time to go through the case file to pass a proper and well-settled considered Assessment Order. Instances of order being passed 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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