2022 (1) TMI 994

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....r. Ray For the Respondents: Mr. Samarjit Roy Chowdhury And Mr. Arunava Ganguly ORDER T.S. Sivagnanam J.: This appeal has been filed by the assessee is directed against the order dated 11.11.2021 passed by the learned Single Judge in WPA 16497/2021 challenging the faceless assessment proceedings on the ground of violation of principles of natural justice. The said writ petition is pendi....

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....t petitioner received a notice dated 06.09.2021 from the second respondent. The said notice was sent from the Office of the third respondent through speed post. In the said notice dated 06.09.2021, the second respondent appears to have stated that National Faceless Assessment Centre (NFAC) has not received any response in the case of Mr. Pradip Kumar Saha, the appellant herein in respect of certai....

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....uld commence to run from the date of the receipt of the notice and if that be so, the date should be computed from 11.09.2021 and it will expire on 17.09.2021. Therefore, completing the assessment well before the said time is not sustainable and it is in violation of principles of natural justice. The decision in the case of Renew Power (P) Ltd. vs. National E-Assessment Centre Delhi reported in [....