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TMI Blog2023 (5) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... sued and served upon the assessee - HELD THAT:- Assessment Order was passed without issuing a show cause notice with a draft Assessment Order as was mandatorily required u/s 144B as such, it cannot be said that the High Court has committed any error. However, at the same time, considering the fact that the Faceless Assessment Scheme has been introduced recently and therefore, the Revenue ought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Feeling aggrieved and dissatisfied with the impugned judgment and order dated 25.10.2021 passed by the High Court of Judicature at Bombay in Writ Petition No. 1378/2021, by which the Division Bench of the High Court in exercise of powers under Article 226 of the Constitution of India has set aside the Assessment Order declaring it as non est as the mandatory requirement under Section 144B of the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a fresh order in accordance with law and after following due procedure as required under Section 144B of the Act. 4. Having heard Shri Balbir Singh, learned ASG, appearing of the Revenue and Shri Ambhoj Kumar Sinha, learned counsel appearing for the respondent-assessee and having gone through the impugned judgment and order passed by the High Court and considering the fact that the Assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the High Court and remand the matter to the Assessment Officer to pass a fresh Assessment Order, after following due procedure in accordance with law under Section 144B of the Act. All the contentions/defences which are available to the assessee on merits are kept open to be considered by the Assessing Officer in accordance with law and on its own merits. With this, the present Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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