2023 (2) TMI 1371

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.... passed by respondent No.1 under Section 143(3) read with Section 143(3A) and 143(3B) of the Income Tax Act ('IT Act' hereinafter) in relation to the assessment year 2018-19 and thereby passed an order on 22.04.2021 contrary to the law. 2. The brief facts leading to the present petition are as follows : 2.1 The petitioner filed return of income for AY 2018-19 on 31.10.2018. Its case was selected for complete scrutiny under CASS under the E-assessment Scheme, 2019. The notices issued time and again were replied by the petitioner and certain information have been provided in tabular form, which has been also forming the part of the pleadings. 2.2 Respondent No.1 when passed the assessment order under Section 143(3) read with Section ....

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....or A.Y. 2018-19; (c) any other and further relief deemed just and proper be granted in the interest of justice; (d) to provide for the cost of this petition." 4. On issuance of notice, the affidavit in reply is filed for and on behalf of the respondent denying all averments. It is also not disputed that the case of the assessee was already taken in scrutiny assessment, notices under Section 142 had been issued from time to time on different dates of 31.01.2020, 01.12.2020, 29.12.2020, 07.01.2021, 18.02.2021 and 18.03.2021, and then, it has been accepted. On verification of online record of the faceless assessment, where there appears to be no final show-cause notice along with the draft assessment order, as mandated und....