2022 (5) TMI 49

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....: Dr.Shashwat Bajpai And Mr. Sharad Agarwal, Advs. For the Respondent : Mr.Ruchir Bhatia, Sr. Standing Counsel. ORDER MANMOHAN, J. (Oral) 1. The petition has been heard by way of video conferencing. 2. The present writ petition has been filed challenging the assessment order, notice of demand and notice for initiation of penalty proceeding all dated February 13, 2021 passed by the N....

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.... he refers to the notice dated November 17, 2020 issued to the petitioner under section 142(1) of the Act. 6. This court is of the view that the Faceless Assessment Scheme mandatorily provides for issuance of a prior show-cause notice and draft assessment order before issuing the final assessment order. The relevant portion of the scheme is reproduced hereinbelow:- "(v) where a case is assig....

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....per his return or modifying the said income or sum, and send a copy of such order to the National e-assessment Centre ;" 7. It is settled law that the Government is bound to follow the rules and standards they themselves had set on their pain of their action being invalidated (See: Amarjit Singh Ahluwalia v. State of Punjab [1975] (3) SCR 82 and Ramana Dayaram Shetty v. International Airport Au....