2021 (7) TMI 745

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....Sections 143(3A) and 143(3B) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') against the petitioner under the E-Assessment Scheme, 2019 for the Assessment Year 2017-18. 2. The learned counsel for the petitioner submits that the Impugned Assessment Order is liable to be set aside inasmuch as it is not preceded by the issuance of a 'Draft Assessment Order' followed by a 'Revised Draft Assessment Order'. 3. Issue notice. Notice is accepted by Mr. Puneet Rai, learned counsel for the respondent. He raises a preliminary objection on the maintainability of the present petition, contending that the petitioner has already challenged the impugned assessment order by way of an appeal. He further submits that in absence of a pr....

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....owing procedure, namely:- xxxxxx (viii) the assessment unit shall, after taking into account all the relevant material available on the record, make in writing, a draft assessment order either accepting the returned income of the assessee or modifying the returned income of the assesse, as the case may be, and send a copy of such order to the National e-assessment Centre; xxxxxx (x) the National e-assessment Centre shall examine the draft assessment order in accordance with the risk management strategy specified by the Board, including by way of an automated examination tool, whereupon it may decide to- (a) finalise the assessment as per the draft assessment order and serve a copy of such order a....

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.... on the maintainability of the present petition on account of the petitioner having already availed of the remedy of the appeal, the same is also liable to be rejected. In Gurgaon Realtech Limited (supra), this Court had negatived a similar objection observing as under: "9.1 To our minds, if the challenge to the assessment order is made on the ground that it was passed without jurisdiction, then, notwithstanding the fact that an appeal was filed, albeit, only to ensure that the limitation is not crossed, is not an impediment in proceeding ahead with the matter.... xxxx " 13. In the present case as well, the impugned Assessment Order having been passed without complying with the procedure laid down in the Scheme and in v....