TMI Blog2021 (6) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... n that the CBDT notification dated 31.03.2021, to which, we have made a reference hereinabove, also says, in effect, the same thing, i.e., that after 01.04.2021, the assessment order could have only have been passed in consonance with the provisions of Section 144B of the Act. We are inclined to set aside the impugned assessment order dated 15.04.2021 as also the notice of demand issued under Section 156 of the Act and the notice for initiating penalty proceedings issued under Section 274 read with Section 270A of the Act. The respondent/revenue will have liberty to proceed with the assessment process, albeit, under the provisions of Section 144B. - W.P.(C) 5849/2021 - - - Dated:- 4-6-2021 - HON'BLE MR. JUSTICE RAJIV SHAKDHER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t order dated 15.04.2021 passed by the respondent/revenue under Section 143(3) read with Sections 143(3A) and 143(3B) of the Income Tax Act, 1961 (in short the Act ). 6.1. Besides this, challenge has also been laid to the notice of demand issued under Section 156 of the Act as well as notice for initiating penalty proceedings issued under Section 274 read with Section 270A of the Act. These notices are also dated 15.04.2021. 7. To be noted, the impugned assessment order concerns the assessment year ( AY ) 2018-2019. 8. The principal ground on which the impugned assessment order has been challenged is that the said order could not have been passed under Sections 143(3A) 143(3B) of the Act after 01.04.2021. 8.1 In support of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmissions made by the learned counsel for the parties. 9.1 To our minds, if the challenge to the assessment order is made on the ground that it was passed without jurisdiction, then, notwithstanding the fact that an appeal was filed, albeit, only to ensure that the limitation is not crossed, is not an impediment in proceeding ahead with the matter. In this particular case, the reason that we are proceeding ahead with the matter, is that, we are persuaded by the arguments advanced by Mr. Vohra that the impugned assessment order dated 15.04.2021 could not have been passed under Section 143(3A) and 143(3B) after March 31, 2021, having regard to the provisions of Section 143(3D) of the Act. For the sake of convenience, the said provisions a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made a reference hereinabove, also says, in effect, the same thing, i.e., that after 01.04.2021, the assessment order could have only have been passed in consonance with the provisions of Section 144B of the Act. 10. In view of the foregoing reasons, we are inclined to set aside the impugned assessment order dated 15.04.2021 as also the notice of demand issued under Section 156 of the Act and the notice for initiating penalty proceedings issued under Section 274 read with Section 270A of the Act. 10.1. That being said, the respondent/revenue will have liberty to proceed with the assessment process, albeit, under the provisions of Section 144B of the Act. Needless to add, if a show cause notice-cum-draft assessment order is served on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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