https://www.taxtmi.com/css/info/rss_sitemap/rss_feed.css?v=1746094055 https://www.taxtmi.com Business/Tax/Law/GST/India/Taxation/Policies/Legal/Corporate Tax/Personal Tax/Vat Law/Legal Information/Tax Information/Legal Services/Tax Services Tax Management India. Com / MS Knowledge Processing Pvt. Ltd. All rights reserved. One stop solution for Direct Taxes and Indirect Taxes https://www.taxtmi.com/caselaws?id=767891 https://www.taxtmi.com/caselaws?id=767891 Validity of assessment order passed u/s 143(3) r.w.s. 144B - violation of principles of natural justice due to non-consideration of the petitioner s application u/s 144A - HELD THAT:- The procedure u/s 144B of the Income Tax Act, 1961 makes it clear that there are adequate safeguards during assessment. Clause (iii) Sub- Section (1) Section 144B of the Income Tax Act, 1961 mandates that the assessment will be completed in accordance with the procedure laid down under section 144B of the Income Tax Act, 1961. Clause (iv) to Sub-Section 144B of the Income Tax Act, 1961 also makes it clear that the National Faceless Assessment Centre shall assign the case selected for the purpose of Faceless Assessment to a Specific Assessment Unit (SAU) in any one of the Regional Assessment Centre (RAC) through an automated allocation system. The Assessing Unit under Section 144B consist of Senior Officials of the Income Tax Act, 1961. The case of the petitioner that the impugned Assessment Order dated 28.9.2021 has been passed without awaiting for order under Section 144A of the Income Tax Act, 1961 of the Joint Commissioner in response to be application dated 13.09.2021 filed by the petitioner under the aforesaid provision cannot be countenanced. That apart, the Joint Commissioner of Income tax is a functionary of the Assessment unit. Therefore, the jurisdictional Joint Commissioner cannot issue any directions to the Assessment Unit contemplated for completing the assessment u/s 144B of the Income Tax Act, 1961. With the incorporation of Section 144B of the Income Tax Act, 1961, the role of the Jurisdictional Joint Commissioner of Income Tax under Section 144A of the Income Tax Act, 1961 has become redundant to the extent where the assessment under section 144B of the Income Tax Act, 1961 is contemplated. Section 144A of the Income Tax Act, 1961 will apply under limited circumstances, where the assessment continues with the Jurisdictional Assessing Officer. The National Faceless Assessment Centre has to assign case, to a specific Assessment Unit (SAU) in any Regional Faceless Assessment Centre (RFAC) through an Automated Allocation System. The specific Assessment Unit can request the National Faceless Assessment Centre for obtaining such information, documents or evidence from the assessee or any other person or for conducting an enquiry or Verification Unit or seek technical assistance from the Technical Units. After receipt of concurrence from the Review Unit on the draft assessment order, the National Faceless Centre has to once again follow the procedure in clause 16 sub-Clause A or B or Clause 16 of Section 144B(1). It is therefore, the National Faceless Assessment Centre assigned the case to an Assessment Unit or other than an Assessment Unit which has made a draft assessment order through an Automated Allocation System. Assessment Unit too, thereafter considers the variation suggested by the Review Unit, final draft assessment order from the National Faceless Assessment Centre. Where again the procedure under Clause (A) or (B) of Clause XVI to Section 144B of the Income Tax Act, 1961 has to be followed. Thus there is no scope for interplay between Section 144A of the Income Tax Act, 1961 and where assessment is made under Section 144B of the Income Tax Act, 1961. Accordingly, this Writ Petition is dismissed. However, liberty is given to the petitioner to file a Statutory Appeal before the Appellate Commissioner, within a period of 30 days from the date of receipt of a copy of this order. Case-Laws Income Tax Fri, 03 Jan 2025 00:00:00 +0530