2021 (7) TMI 1388

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....e Petitioner : Mr. Salil Kapoor with Mr. S.K. Gambhir, Mr. C.S. Anand, Mr. Sumit Lalchandani and Ms. Ananya Kapoor, Advocates. For the Respondent : Mr. Sanjay Kumar, Advocate. JUDGMENT 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed challenging assessment order dated 22nd April, 2021 passed by respondent no.1-National Faceless Assessment Cen....

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....sessment Centre Delhi (Earlier National E-Assessment Centre Delhi) & Ors, WP(C) 5348/2021, the learned predecessor Division Bench of this Court had quashed the assessment order and consequential notices. 5. Issue Notice. Mr. Sanjay Kumar, learned counsel for respondent/revenue accepts notice. Learned counsel appearing on behalf of respondent/revenue states that the record presently placed before ....

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....ss Assessment Centre shall examine the draft assessment order in accordance with the risk management strategy specified by the Board, including by way of an automated examination tool, whereupon it may decide to- (a) finalise the assessment, in case no variation prejudicial to the interest of assessee is proposed, as per the draft assessment order and serve a copy of such order and notice for i....

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....cases referred to in subsection (2) [other than the cases transferred undersub-section (8)], on or after the 1st day of April, 2021, shall be non est if such assessment is not made in accordance with the procedure laid down under this section." (emphasis supplied) 7. In our opinion, learned counsel for the petitioner is correct in submitting that Section 144B of the Act has been violated and t....