2021 (7) TMI 469

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....omil Agarwal, Ms. Monika Ghai and Ms. Tani Malik, Advocate. Respondents Through: Ms. Vibhooti Malhotra, Advocate. J U D G M E N T MANMOHAN, J: (Oral) 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the assessment order dated 2nd April, 2021 passed by National Faceless Assessment Center, Delhi under Section 143(3) read ....

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....quashed the assessment order and consequential notices. 5. Issue Notice. Ms.Vibhooti Malhotra, learned senior standing counsel for respondents/revenue accepts notice. Learned senior standing counsel appearing on behalf of respondents/revenue states that the record presently placed before the Court would show that though no show cause notice-cum-draft assessment order was issued, yet several opp....

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....isk management strategy specified by the Board, including by way of an automated examination tool, whereupon it may decide to- (a) finalise the assessment, in case no variation prejudicial to the interest of assessee is proposed, as per the draft assessment order and serve a copy of such order and notice for initiating penalty proceedings, if any, to the assessee, along with the demand no....

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....mphasis supplied) 7. In our opinion, learned counsel for the petitioner is correct in submitting that Section 144B of the Act has been violated and the assessment proceeding has been completed in the present case in violation of the principles of natural justice. 8. Consequently, the impugned assessment order dated 2nd April, 2021 issued under Section 143(3) read with Sections 143(3A) and 14....