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2022 (1) TMI 245 - KERALA HIGH COURTAssessment u/s 144B - National assessment scheme - as argued AO proposed to modify the return filed by the petitioner without issuing the mandatory show-cause notice contemplated under Clause 5(xvi)(b) of the Scheme and hence, according to the petitioner, the assessment order itself is bad in law - HELD THAT:- As revealed that the assessing Officer had, after calling for the objections of the assessee, decided to modify the return submitted by the assessee. By virtue of modification contemplated by the National assessment Centre the provisions of Clause 5(xvi)(b) of the Scheme gets automatically attracted thereby entitling the assessee to be served with a notice calling upon him to show-cause, as to why the assessment should not be completed as per the draft assessment order. On a perusal of the assessment order, thus find that, the assessee was never served with a draft assessment order or the show-cause notice while proposing to modify the return submitted by the petitioner. There is a clear violation of the procedure involved in arriving at the assessment order. The respondents failed to serve the show-cause notices or the draft assessment order upon the assessee. When the decision making process is contrary to law or is vitiated, jurisdiction under Article 226 of the Constitution of India can be invoked. Accordingly, as find that there is violation of the procedure while issuing the assessment order Ext.P7. Therefore Ext.P7 is set aside and the 1st respondent- Assessing Officer is directed to reconsider the case of the petitioner by issuing the draft assessment order and the necessary show-cause notice as contemplated under the Faceless Assessment Scheme in Ext.P8 and after eliciting the objections/explanations of the assessee within a reasonable time, pass fresh orders thereon, in accordance with law, in a time bound manner.
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