2022 (6) TMI 846

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... / Decisions)<br>Dated:- 6-12-2021<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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....04.2021, the notification found its way into 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 makin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt, they acted, contrary to section 144B, since, 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 a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssment order and the show-cause notice to be furnished 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....