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TMI Blog2023 (3) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... nd, articulated on behalf of the petitioner. 3. Before we proceed further, we may note, that a typographical error has crept in paragraph 7 of the order dated 16.01.2023. The section referred to therein is Section 144B(1)(xv) of the Income Tax Act, 1961 [in short 'the Act'], whereas, the Section to which reference ought to have been is Section 144B(1)(xvi)(a) of the Act. 3.1 The order dated 16.01.2023 shall stand corrected to that extent. 3.2 The relevant parts of the said order [as corrected] are set forth hereafter: 2. The following substantive reliefs have been sought by the petitioner in the writ petition: "(a) That this Hon'ble Court may issue a writ in the nature of certiorari for quashing of notice u/s 133(6) dated 05.12.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y event, since it was a faceless assessment, under the provisions of Section 144B(1)(xvi)(a), the Assessing Officer (AO) was required to pass a draft assessment order. 7.1 In support of this plea, our attention has been drawn by Mr Jain to the communication dated 05.01.2023, in response to the request made for being furnished the draft assessment order. [See page 84 of the case file]. The relevant extract of the said communication is set forth hereafter: "F. No. ITO WARD- 35(5)/2022-23/258 Dated: 05/01/2023 To, Sh. Shubhank Garg, 137, B Pocket A, Dilshad Garden, New Delhi-110095 Sir, Sub: Request for certified copy of the Draft Assessment Order reg. In the case of Sh. Shubhank Garg, (PAN:-CERPG7503R) for the A.Y. 2021-22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the show-cause notice dated 09.12.2022 adverted to the variation that was proposed to be made, albeit, to the prejudice of the petitioner/assessee, a draft assessment order was not required to be passed. (ii) Second, an income or loss determination proposal was indeed prepared. This was prepared for internal mechanism checks, that is for appraisal by the review unit, before passing the final assessment order. The income or loss determination proposal, according to the respondents/revenue, was not required to be issued to the petitioner/assessee. 6. Mr Vikas Jain, who appears on behalf of the petitioner, has correctly adverted to the provisions of Section 144B(6)(vii) of the Act, which clearly states, that where a variation is proposed, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch hearing, through National Faceless Assessment Centre, which shall be conducted exclusively through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony, to the extent technologically feasible, in accordance with the procedure laid down by the Board;" 10. In the instant case, clearly, as per the instructions received by Mr Kumar, a draft order was not prepared. However, an income or loss determination proposal was prepared. 11. Given this position, the provisions of Section 144B(6)(vii) and (viii) would get triggered, notwithstanding the fact that the draft order was not prepared by the respondents/revenue. 12. We are of the view, that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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