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2022 (7) TMI 906 - HC - Income TaxValidly of faceless Assessment Scheme - Penalty proceedings u/s 270A - non considering replies preferred by the Petitioner - HELD THAT:- As this Court is of the view that as per Section 144B(1) (xxiv) of the Act, the assessment order is to be passed only after considering the reply of the assessee. Since in the present case, the replies preferred by the Petitioner, though on record, were not considered before passing the impugned assessment order, there is a violation of the mandatory procedure prescribed in “Faceless Assessment Scheme” and stipulated in Section 144B of the Act. Keeping in view of law, the impugned assessment order dated 19th April, 2021 as well as the notice of demand and penalty proceedings for the Assessment Year 2018-19 are set aside and the matter is remanded back to the Assessing Officer, who shall consider the replies/objections of the Petitioner and thereafter pass a reasoned order.
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