2021 (9) TMI 1230

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....h April 2021 and also the impugned show cause notices dated 07thApril 2021 and 05th August, 2021 for imposition of penalty under Section 274 read with Section 271AAC(1) of the Income Tax Act, 1961 [the Act] for the Assessment Year 2018-2019. 3. Mr.Ved Jain, learned counsel for the Petitioner states that the impugned assessment order passed is jurisdictionally flawed and bad in law since it is violative of the mandatory and binding natural justice requirements stipulated in faceless assessment scheme and relevant CBDT instructions. 4. He emphasizes that no mandatory valid show cause notice as well as draft assessment order had been issued to the Petitioner before drawing an adverse inference against the Petitioner and creating a tax de....

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....rabad & Ors. Vs. Karunakar & Ors., (1993) 4 SCC 727. The relevant portion of the said judgment is reproduced hereinbelow:- "30.[v] The next question to be answered is what is the effect on the order of punishment when the report of the enquiry officer is not furnished to the employee and what relief should be granted to him in such cases. The answer to this question has to be relative to the punishment awarded. When the employee is dismissed or removed from service and the inquiry is set aside because the report is not furnished to him, in some cases the non-furnishing of the report may have prejudiced him gravely while in other cases it may have made no difference to the ultimate punishment awarded to him. Hence to direct reinstat....

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....l Faceless 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- xxxx xxxx xxxx (b) provide an opportunity to the assessee, in case any variation prejudicial to the interest of assessee is proposed, by serving a notice calling upon him to show cause as to why the proposed variation should not be made; or 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 sub section (2) [other than the cases transferred under subsection (8)],....