TMI Blog2022 (3) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... s advanced by learned counsel for the respondents are accepted, then also the delay in furnishing the reasons is completely attributable to National Faceless Assessment Centre i.e. the Income Tax Department. Further, in any event, the defence taken by learned counsel for the Respondents does not, in any manner, affect the Petitioner s primary grievance that there has been a violation of principle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been filed challenging assessment order dated 29 th September, 2021 passed under Section 147 read with Section 144 of the Income Tax Act, 1961 [for short the Act ] for the assessment year 2013-14 as well as the demand notice issued under Section 156 of the Act. Petitioner also seeks a direction to restrain the Respondents from giving effect to or proceeding further pursuant to the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 23 rd September, 2021 requiring the Petitioner to submit its reply by 27th September, 2021. 4. He emphasises that the assessment proceedings were initiated just seven days before the limitation was set to expire. He states that the notices under Sections 142(1) and 143(2) of the Act were issued on 23 rd September, 2021 and the impugned assessment order was issued on 29th September, 2021 i. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time to obtain instructions. 6. Today Mr.Maratha states that initially the Petitioner s case was being examined by National Faceless Assessment Centre. He states that subsequently the matter was re-transferred to the Assessing Officer on 22 nd September, 2021. He emphasises that as the limitation for passing the assessment order was 31 st September, 2021, the Assessing Officer proceeded to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asons dated 23rd September, 2021. 8. Consequently, the impugned assessment order dated 29th September, 2021 is quashed and the Petitioner is directed to file its objections to the reasons furnished by the Respondents on 23rd September, 2021 within a week. The Assessing Officer is directed to decide the said objections by way of a reasoned order in accordance with law, within two weeks thereafte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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