2022 (5) TMI 300

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....pta, Advocate with Mr. Somil Agarwal and Mr. Anshul Mittal, Advocates. Respondents Through: Mr. Sunil Aggarwal, Advocate with Mr. Tushar Gupta, Advocate J U D G M E N T MANMOHAN, J (Oral) 1. Present writ petition has been filed challenging the assessment order dated 30^th March, 2022 passed by National Faceless Assessment Center, Delhi under Section 147 read with Section 144B of the In....

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....hat the petitioner is assessed at Delhi whereas the Show Cause Notice dated 29th March, 2022 and the Assessment Order dated 30^th March, 2022 mention that Principal Commissioner, Shillong, despite having no jurisdiction, had accorded approval. 5. Mr. Sunil Aggarwal, learned counsel for the respondent-revenue fairly admits that there are errors apparent on the face of the record. He, on instruct....

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....rities like (assessment units, verification units, technical units, review units, Regional Faceless Assessment Centres and National Faceless Assessment Centre) being set up under Section 144B of the Act, such glaring mistakes can happen. This Court is also of the view that faceless assessment does not mean that no responsibility can be fixed for passing such an erroneous order. 9. The PCIT, Nat....