2022 (4) TMI 1084

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..... S.K. Gambhir, Advocates. Respondent Through: Mr. Ajit Sharma, senior standing counsel. J U D G M E N T MANMOHAN, J (Oral): C.M.No.18988/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.6304/2022 & C.M.No.18987/2022 1. Present writ petition has been filed challenging the assessment order dated 19th March, 2022 passed under....

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....ce. Mr.Ajit Sharma, learned counsel accepts notice on behalf of the Respondent. He states that present writ petition is not maintainable as the petitioner has an alternative effective remedy by filing an appeal. 5. Having heard learned counsel for the parties, this Court is of the view that once the assessment has been carried out by respondent No. 1-National Faceless Assessment Centre, Delhi, it....

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....nity 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;..." 7. In the present case, as no prior show cause notice as well as draft assessment order had been issued, there is a violation of principle of natural justice as well as mandatory procedure presc....