2021 (11) TMI 857

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....recedes a survey under Section 133 A for the assessment year 2019/20. After the survey was conducted, a notice under Section 143 (2) was also issued to the writ petitioner. Thereafter, series of notices under Section 142 (1) of the Income Tax Act, 1961 were issued by the Income Tax Officer (National e-Assessment Centre) calling upon the writ petitioner to furnish details. 2. The writ petitioner appears to have responded and thereafter few other notice under same provision were issued to the writ petitioner on 22.2.2021 and on 25.8.202. The writ petitioner has also responded to the same by providing the details called for. Thereafter on 23.09.2021 the writ petitioner was issued with a show cause notice with a draft assessment order by the....

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....t under the aforesaid sub-Clause the National Faceless Assessment Centre is mandated to examine the draft assessment order in accordance with risk management strategy by the Board. 6. Learned Counsel for writ petitioner submits that the Risk Management Strategy has not been specified till dated by the Board and therefore, the impugned assessment order without a Risk Management Strategy of the Board is liable to be quashed. 7. Learned Counsel for writ petitioner submits that the impugned assessment order has been passed to ensure that the assessment orders are passed in time at the last date for filing assessment order expired on 30.09.2021 and in the process in a violation of principles of natural justice and therefore, the impugned o....

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....t further, submitted that the Section 144 (B) (1) (xvi) contemplates three different situations which are alternative to each other and in this case the option under sub Clause (b) has been adopted which reads as under: (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; 10. The writ petitioner has been issued with notices under Section 142 (1) from January 2021 which the writ petitioner has also promptly replied to before the respondent. The draft assessment order was issued on 23.09.2021. The dispute in the present writ petition touches on the merits of the ....