2022 (8) TMI 1401

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....By this petition, petitioner is aggrieved by the Final Assessment Order dated 25th March 2022 passed by the respondent on the ground that the said Assessment Order has been passed in violation of the provisions of Section 144B of the Income Tax Act (the "Act") in as much as the said Order has been passed without passing or issuing the draft Assessment Order as envisaged in Section 144B(1)(xvi). Pe....

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....ave been of the concerned Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner. He submits that on this ground alone the notice and the proceedings thereunder ought to be set aside. 3 Learned counsel also submits that the final Assessment Order dated 25th March 2022 passed by the Assessing Officer, pursuant to the proceedings initiated by the Assessing Offi....

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....and submits to the orders of this Court. With respect to petitioner's grievance on the non-issuance of the draft Assessment Order, he draws the attention of this Court to paragraph 12 of the reply and submits that the same is an uncontroverted fact on record. 5 Having heard learned counsel for the parties, we are of the view that the notice dated 31st March 2021 is clearly without jurisdiction an....