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2021 (11) TMI 822 - HC - Income TaxValidity of National Faceless Assessment - as argued respondents have not issued the mandatory draft assessment order as required under Section 144B(1)(xvi)(b) - HELD THAT:- This court has in many orders held that provisions of Section 144B are mandatory. Under Section 144B(1)(xvi)(b), if there is going to be a variation prejudicial to the assessee, a draft assessment order has to be issued. Admittedly it has not been issued. It has also been held by this court that non compliance with the procedure laid down under Section 144B of the Act would make the assessment order non est in view of the provisions of sub Section 9 of Section 144B of the Act. Since admittedly, there has been non compliance with the mandatory procedure laid down under Section 144B, the assessment order dated 13th May 2021 is also non est. The order impugned is hereby quashed and set aside. Consequent demand notice and penalty notice both dated 13th May 2021 are also quashed and set aside.
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