TaxTMI 
TaxTMI 
TaxTMI 
2025 (2) TMI 91
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Petitioner : Mr. A. Patnaik, Advocate For the Opposite Parties: Mr. A. Kedia, Junior Standing Counsel JUDGMENT ARINDAM SINHA, ACJ. 1. Mr. Patnaik, learned advocate appears on behalf of petitioner-assessee and submits, under challenge is assessment order dated 28th December, 2022 pertaining to assessment year 2021-22. He has two points of challenge. Firstly, draft assessment order, prepar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nquiry could not have been resorted to following notice issued under section 143 (2), on its return filed. Furthermore, in doing the assessment, section 144B was also resorted to. As such by notification dated 17th February, 2021, substituted sub-paragraph (1) in paragraph 5 of the scheme of Faceless Assessment Scheme, 2019 required furnishing copy of draft assessment before the assessment was fin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ssued under section 143 (2) is concerned, revenue has filed affidavit stating that there is no sequential mandate and the provisions can be relied upon as and when occasion arises. No interference is warranted. He also refers to statements made in the counter to demonstrate, opportunities were duly provided to petitioner including video conferencing facility. Petitioner's allegation of violation o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....essment and therefore second notice under section 142 (1). Petitioner having complied with both notices, the allegation of not having had full opportunity, particularly in view of statements made in the counter, are without basis. 5. As aforesaid, facts in the case are that the return filed was picked up for scrutiny assessment. Procedure provided for in section 144B on faceless assessment was ad....