2021 (7) TMI 1487

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....ent Nos. 1 to 6 under Section 143(3) read with Section 144B of the Income Tax Act, 1961 [for short 'the Act'] for Assessment Year 2018-2019 and notice of demand dated 20th May, 2021. Petitioner also challenges the show cause notice and draft assessment order both dated 19th April, 2021, penalty notice dated 20th May, 2021 under Section 274 read with Section 271AAC(1) of the Act issued by Respondents. 3. Learned counsel for the Petitioner states that the impugned assessment order and notices have been passed in gross violation of principles of natural justice without affording the petitioner due opportunity of being heard. 4. He states that the show cause notice dated 19th April, 2021 required the Petitioner to make compliance within 4....

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....Amity Group of Institution) v NFAC W.P. (C) 5537/2021 dated 27th May, 2021, Sanjay Aggarwal v. National Faceless Assessment Centre Delhi, W.P. (C) 5741/2021 dated 02nd June, 2021, Naina Lal Kidwai v.NFAC Delhi W.P.(C) 5775/2021 dated 03rd June, 2021, Lemon Tree Hotels Limited v NFAC Delhi W.P(C) 5427/2021 dated 21st May, 2021). 8. Issue notice. 9. Mr. Ajit Sharma, Advocate accepts notice on behalf of Respondent Nos. 1 to 6. Mr. Vikrant N Goyal, Advocate accepts notice on behalf of Respondent No. 7. 10. Mr.Sharma states that the expression used in clause (vii) of subsection (7) of Section 144B of the Act is 'may' and not 'shall' and therefore, there is no vested right in the petitioner to claim a personal hearing. 11. Having hear....

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.... Director General, in charge of the National Faceless Assessment Centre shall, with the prior approval of the Board, lay down the standards, procedures and processes for effective functioning of the National Faceless Assessment Centre, Regional Faceless Assessment Centres and the unit set up, in an automated and mechanised environment, including format, mode, procedure and processes in respect of the following, namely:- xxx    xxx    xxx (h) circumstances in which personal hearing referred to clause (viii) shall be approved; xxx    xxx    xxx" 12. The learned Predecessor Division Bench in Sanjay Aggarwal v. National Faceless Assessment Centre Delhi in ....