2022 (6) TMI 846

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....1<br>WP(C) No. 11389 of 2021 - -<br>Income Tax<br>Honourable Mr. Justice Bechu Kurian Thomas For the Petitioner : Advs. Sri. Joseph Markose (Sr.), Sri.V.Abraham Markos, Sri.Abraham Joseph Markos, Sri.Isaac Thomas, Sri.Alexander Joseph Markos And Sri.Sharad Joseph Kodanthara For the Respondents : Advs. P.K. Ravindranatha Menon (Sr.), Adv. Jose Joseph, SC, For Income Tax JUDGMENT Petitioner impu....

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.... the statute book in the form of section 144B. The scheme of Faceless Assessment under the aforesaid section is that after reckoning the relevant material available on record, obtained pursuant to notices issued under the provisions, a draft assessment order is prepared, either accepting the income as per the return submitted by the assessee or by making a variation to the income so returned, and ....

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....when a variation to the return of income submitted by the petitioner was carried out, the same was made without issuing the draft assessment order or show-cause notice. 6. A perusal of the documents produced by the petitioner including the return filed for the assessment year 2018-19 shows the petitioner had submitted a return with "Nil" income and claimed exemption pursuant to Ext.P2 order under....

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....d to the assessee, eliciting his explanation. The impugned order of assessment has varied the alleged return filed by the petitioner. Since the mandate of the statue has been clearly infringed upon the assessment order falls foul of the principles of natural justice and hence is liable to be set aside. The decisions of the Delhi High Court in DJ Surfactants v. National E-Assessment Centre, Income ....