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2022 (8) TMI 139 - HC - Income TaxValidity of Faceless Assessment - Penalty u/s 271C imposed - No opportunity to the assessee by serving a notice provided - whether the respondents have acted in accordance with Section 144B while issuing Exts.P13, P14 and P14(a) orders? - HELD THAT:- The assessment unit is duty bound to make in writing a Draft Assessment Order and send a copy of such order to the National Faceless Assessment Centre. Where there is a proposal to make any variation which is prejudicial to the interest of the assessee, Section 144B contemplates forwarding of Draft Assessment Order to the assessee. If any proposal for variation prejudicial to the interest of the assessee is made, Section 144B(1)(xvi)(b) mandates that the National Faceless Assessment Centre has to provide an opportunity to the assessee by serving a notice calling upon the assessee to show-cause as to why the proposed variation should not be made. In the case of the petitioner, a Draft Assessment Order was not served on the petitioner before finalising the assessment, though Ext.P13 refers to a Draft Assessment Order. There is nothing on record to show that a Draft Assessment Order was drawn as contemplated under Section 144B(1)(xiv) and served on the petitioner. The petitioner is entitled to succeed in the writ petition on that ground.
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