2021 (7) TMI 745

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....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 provision akin to Section 144B (9) of the Act, is....

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.... 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 and notice for initiating penalty proceedings, if any, to the assessee, alongwith the demand notic....