9911796707
TMI Blog2021 (8) TMI 1343X X X X Extracts X X X X X X X X Extracts X X X X ..... o prior Show Cause Notice as well as draft assessment order had been issued before passing the impugned assessment order, there is a blatant violation of principles of natural justice as well as mandatory procedure prescribed in “Faceless Assessment Scheme” and as stipulated in Section 144B of the Act. Keeping in view the aforesaid facts, the impugned assessment order, notice of demand and noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of penalty dated 19 th April 2021 passed under Section 143(3) read with Section 144B, Section 156 and Section 274 read with Section 271AAC(1) of the Income Tax Act, 1961 [the Act] pertaining to the Assessment Year 2018-19. 3. Learned counsel for the Petitioner states that there has been a breach of principles of natural justice, inasmuch as the respondent/revenue has failed to issue the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereinbelow: - 144B. Faceless assessment (1) xxxx xxxx xxxx xxxx (7) For the purposes of faceless assessment- xxxx xxxx xxxx xxxx (vii) in a case where a variation is proposed in the draft assessment order or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cases transferred under sub-section (8)], on or after the 1st day of April, 2021, shall be non est if such assessment is not made in accordance with the procedure laid down under this section. 6. Since in the present case no prior Show Cause Notice as well as draft assessment order had been issued before passing the impugned assessment order, there is a blatant violation of principles o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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