2021 (10) TMI 285

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....19853 &19856 of 2021 - -<br>Income Tax<br>THE HONOURABLE MR.JUSTICE M.SUNDAR For Petitioner : Mr. N.V.Balaji For Respondent : Ms. Hema Muralikrishnan Senior Standing counsel ORDER Captioned writ petition is before me in the admission Board in the Virtual Court. 2. Mr.N.V.Balaji, learned counsel for the lone writ petitioner is before this Virtual Court. Learned counsel submits that an Assessm....

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....main Assessment Order came to be passed, the quantum is in the region of 2.56 crores and the assessment year is 2018-19. 5. Notwithstanding very many averments and grounds made in the writ affidavit, learned counsel for writ petitioner made a pointed submission and that pointed submission was, an opportunity, as ingrained in Section 144B, has not been given to the writ petitioner though there is ....

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.... ......... (iii) ......... (a) ...... (b) ...... (c) ...... (iv) ......... (v) ........ (a) ...... (b) ...... (c) ....... (vi) ........ (vii)........ (viii)....... (ix) ........ (x) ......... (xi) ......... (xii) ......... (xiii)......... (xiv)......... (xv) ......... (xvi) the National Faceless Assessment Centre shall examine the draft assessment order in a....

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.... provided to the 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 order or revised draft assessment order, the assessee or his authorised representatives, 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.&#....