2021 (10) TMI 1213

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....w cause notice with a draft assessment order, was not even sent to petitioner. Therefore, petitioner was not provided an opportunity to show cause as to why the proposed variation should not be made. Clauses (xiv), (xvi), (xvii), (xviii), (xix), (xx), (xxi) of Sub Section (1) of Section 144B of the Act, read as under: (xiv) the assessment unit shall, after taking into account all the relevant material available on the record make in writing, a draft assessment order or, in a case where intimation referred to in clause (xiii) is received from the National Faceless Assessment Centre, make in writing, a draft assessment order to the best of its judgment, either accepting the income or sum payable by, or sum refundable to, the assessee as per....

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....ggest such variation, as it may deem fit, in the draft assessment order and send its suggestions to the National Faceless Assessment Centre; (xviii) the National Faceless Assessment Centre shall, upon receiving concurrence of the review unit, follow the procedure laid down in- (a) sub-clause (a) of clause (xvi); or (b) sub-clause (b) of clause (xvi); (xix) the National Faceless Assessment Centre shall, upon receiving suggestions for variation from the review unit, assign the case to an assessment unit, other than the assessment unit which has made the draft assessment order, through an automated allocation system; (xx) the assessment unit shall, after considering the variations suggested by the review unit, send the final draft as....

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.... assessment order. 4. Mr. Sharma submitted that it is petitioner's case that no draft assessment order was served whereas, it is respondents' case that draft assessment order has been issued on 12th April 2021 and relied upon an affidavit in reply as well as sur-rejoinder filed by one Jayshree Thakur. Mr. Sharma submitted that details of chronological order of events reproduced in the affidavit in reply would show that the draft assessment order has been served on petitioner. We are not inclined to accept the explanation given by the affiant on behalf of respondents because if any such draft assessment order had been issued, that would have certainly found a mention in the assessment order impugned in the petition. Moreover, in the affidav....