2024 (4) TMI 840

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....as "the Act") dated 17.09.2021 for the assessment year 2018-19 on the premise that the procedure laid down in Section 144B of the Act is not complied thereby vitiating the order. 2. Brief Facts: For the assessment year 2018-19, the petitioner filed its return of income declaring a total income of Rs. 28,21,400/-. The petitioner's case was selected for scrutiny through CASS under E-Assessment Scheme, 2019 for limited scrutiny. Notice under Section 143(2) of the Act dated 22.09.2019 was issued by the ACIT(e-verification). This was followed by a communication by the DCIT directing the petitioner to furnish their submission along with evidence including Profit and Loss Account, Balance Sheet on or before 17.11.2020. In response, the p....

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....le to the regular assessment circle, concededly there is no such proceeding. b) If the assessment was to be made under Faceless Assessment in terms of Section 144B of the Act, the National Faceless Assessment Centre shall intimate the assessee under Section 144B(1)(iii) of the Act, that assessment shall be completed in accordance with the procedure laid down under Section 144 B of the Act. However, no such intimation was issued. c) The impugned assessment order dated 17.09.2021 is bad in law insofar as the petitioner was neither notified about the assignment of their assessment to the 1st respondent or the National Faceless Assessment Centre, Delhi nor was any notice under Section 143(2) of the Act issued by the aforementi....

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....Article 226 of the Constitution of India. In this case, the procedure that is provided under the Act is not complied with, thus, resulting in violation of principles of natural justice. 8. On a perusal of the proceeding dated 03.09.2021, I find that it is a composite proceeding comprising of show cause notice and draft assessment order. To a pointed question to the learned counsel for the Respondents as to whether the proceeding dated 03.09.2021 is traceable to Section 144B(1)(xi) i.e., show cause notice or 144B(1)(xvi) of the Act i.e., draft assessment order, it was submitted that this must be treated as a proceeding under Section 144(2)(1)(xi) of the Act. Assuming it to be so, the absence of any proceeding under Section 144B(1)(xvi) of....