9911796707
TMI Blog2021 (7) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... AWLA Petitioner Through: Mr. Rohit Jain, Advocate with Mr. Aniket D. Agrawal, Advocate. Respondents Through: Mr. Ajit Sharma, Advocate. JUDGMENT MANMOHAN, J: (Oral) 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the assessment order under Section 143(3) read with Section 143(3A) and 143(3B) dated 09th April, 2021 and the accom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent writ petition is not maintainable as the petitioner has an alternative effective remedy by filing an appeal. 5. Having heard learned counsel for the parties, this Court is of the view that once the assessment has been done by the respondent No. 1-National Faceless Assessment Centre, Delhi, it has to be in accordance with the procedure prescribed for assessment by the said Authority and canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee by serving a notice calling upon him to show-cause as to why the assessment should not be completed as per the such draft or final draft or revised draft assessment order, the assessee or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the income-tax authority in any unit; (viii) the Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocesses in respect of the following, namely: - xxxx xxxx xxxx xxxx (h) circumstances in which personal hearing referred to clause (viii) shall be approved;.... xxxx xxxx xxxx xxxx (9) Notwithstanding anything contained in any other provision of this Act, assessment made under sub-section (3) of section 143 or under section 144 in the cases referred to in subsection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent case. 9. Keeping in view the aforesaid facts and mandate of law, the impugned assessment order dated 09th April, 2021 and notice of demand for the assessment year 2018-19 are set aside and the matter is remanded back to the Assessing Officer, who shall issue a draft assessment order and grant an opportunity of hearing to the petitioner by way of Video Conferencing and thereafter pass a rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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