TMI Blog2021 (7) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is prejudicial to the interest of the assessee, be not made.10. Absence of such notice would clearly be a violation of the principles of natural justice leading to the Assessment Order passed being declared void. Absence of a provision akin to Section 144B (9) in the E-Assessment Scheme, 2019 would not make any difference to such legal outcome in as much as violation of principles of natural justice renders such decision void. Even otherwise, the Income Tax authorities have to remain bound by the Statutory Scheme of assessment. In the present case as well, the impugned Assessment Order having been passed without complying with the procedure laid down in the Scheme and in violation of principles of natural justice, the writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. He raises a preliminary objection on the maintainability of the present petition, contending that the petitioner has already challenged the impugned assessment order by way of an appeal. He further submits that in absence of a provision akin to Section 144B (9) of the Act, issuance of a Draft Assessment Order cannot be held to be mandatory and failure to issue such order cannot be treated as fatal. 4. As far as the maintainability of the present petition is concerned, the learned counsel for the petitioner submits that the said appeal was filed only to ensure that the period of limitation is not crossed. He submits that as the impugned order has been passed without jurisdiction, the remedy of a writ petition would be available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k management strategy specified by the Board, including by way of an automated examination tool, whereupon it may decide to- (a) finalise the assessment as per the draft assessment order and serve a copy of such order and notice for initiating penalty proceedings, if any, to the assessee, alongwith the demand notice, specifying the sum payable by, or refund of any amount due to, the assessee on the basis of such assessment; or (b) provide an opportunity to the assessee, in case a modification is proposed, by serving a notice calling upon him to show cause as to why the assessment should not be completed as per the draft assessment order; or (c) assign the draft assessment order to a review unit in any one Regional e-assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iment in proceeding ahead with the matter . xxxx 13. In the present case as well, the impugned Assessment Order having been passed without complying with the procedure laid down in the Scheme and in violation of principles of natural justice, the writ petition would be maintainable. 14. Consequently, the Impugned Assessment Order dated 31.03.2021 passed under Section 143(3) read with Sections 143(3A) and 143(3B) of the Act is set aside. However, the respondent/Revenue is given liberty to pass a fresh Assessment Order in accordance with law. The petitioner shall also have liberty to challenge any action of the respondent/Revenue in accordance with law, in the event that it is aggrieved by the same. 15. Accordingly, the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
