2021 (7) TMI 1044

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....WLA Petitioner Through: Mr. Rohit Jain, Advocate with Mr. Aniket D. Agrawal, Advocate. Respondents Through: Mr. Ajit Sharma, Advocate. JUDGMENT 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 under Section 143(3) read with Section 143(3A) and 143(3B) dated 09th April, 2021 and the accomp....

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....ent writ petition is not maintainable as the petitioner has an alternative effective remedy by filing an appeal. 5. Having heard learned counsel for the parties, this Court is of the view that once the assessment has been done by the respondent No. 1-National Faceless Assessment Centre, Delhi, it has to be in accordance with the procedure prescribed for assessment by the said Authority and cannot....

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....he assessee by serving a notice calling upon him to show-cause as to why the assessment should not be completed as per the such draft or final draft or revised draft assessment order, the assessee or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the income-tax authority in any unit; (viii) the Chi....

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....cesses in respect of the following, namely: - xxxx xxxx  xxxx  xxxx (h) circumstances in which personal hearing referred to clause (viii) shall be approved;.... xxxx xxxx  xxxx  xxxx (9) Notwithstanding anything contained in any other provision of this Act, assessment made under sub-section (3) of section 143 or under section 144 in the cases referred to in subsection (....