2021 (7) TMI 919

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....for the Assessment Year [AY] 2018-19 and seeking a stay on the operation of the impugned assessment order and the consequential initiation of penalty proceedings. 5. Learned counsel for the Petitioner submits that the Assessment Order dated 06th April, 2021 for assessment year 2018-19 under Section 143(3) of the Income Tax Act, 1961 read with Sections 143(3A) & 143(3B) is void ab initio as Sections 143(3A) and 143(3B) of the Act had ceased to exist with effect from 01st April, 2021, in terms of Section 143(3D) of the said Act. 6. He further submits that the impugned Assessment Order also deserves to be quashed for being illegal and bad in law because of the failure of the Respondent to comply with the mandatory provision of the "Faceless ....

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....with the submissions of the learned counsel of the Petitioner that there was failure on the part of the Respondents to comply with the mandatory obligation laid down in Section 144B (1) (xvi) of the Act inasmuch as there was non-service of prior notice and draft assessment order. The relevant portions of Section 144B xvi (a) and (b) as well as Section 144B(9) of the Act are reproduced hereinbelow:- "144B. (1) Notwithstanding anything to the contrary contained in any other provisions of this Act, the assessment under subsection (3) of section 143 or under section 144, in the cases referred to in sub-section (2), shall be made in a faceless manner as per the following procedure, namely: -......... (xvi) the National Faceless Assessment Ce....