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TMI Blog2022 (8) TMI 1401X X X X Extracts X X X X X X X X Extracts X X X X ..... hallenge the legality and validity of the notice u/s 148 issued on the ground that the said notice is without jurisdiction, in as much as the necessary satisfaction u/s 151 has not been obtained - HELD THAT:- As final Assessment Order passed by the AO pursuant to the proceedings initiated by the AO is also without jurisdiction, in as much as, the same has been passed without serving upon the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Assessment Order as envisaged in Section 144B(1)(xvi). Petitioner also seeks to challenge the legality and validity of the notice dated 31st March 2021 under Section 148 of the Act issued by the respondent to the petitioner on the ground that the said notice is without jurisdiction, in as much as the necessary satisfaction under Section 151 of the Act has not been obtained. 2 Mr.Nishit Gandhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, pursuant to the proceedings initiated by the Assessing Officer, is also without jurisdiction, in as much as, the same has been passed without serving upon the petitioner a draft Assessment Order as envisaged under Section 144B(1)(xvi) of the Act. He submits that the issuance of draft Assessment Order is mandatory in terms of the Faceless Assessment Scheme as incorporated in Section 144B of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice dated 31st March 2021 is clearly without jurisdiction and deserves to be quashed. The same is, hereby, quashed and set aside. 6 Though it would therefore not be necessary for us to discuss the other issue, however, admittedly, there has been a breach of the provision of Section 144B(1)(xvi) as no draft Assessment Order was issued to the petitioner. On this ground as well, the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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