TMI Blog2021 (10) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, the Impugned order is set aside solely on the ground that opportunity to show cause qua variation has not been given to the writ petitioner though SCN has been issued. The writ petitioner shall send its objections/ explanation as expeditiously as possible and in any event within a fortnight from today i.e., by 20.09.2021. - W.P.No.18620 of 2021 & W.M.P.No.19853 &19856 of 2021 - - - Dated:- 6-9-2021 - THE HONOURABLE MR.JUSTICE M.SUNDAR For Petitioner : Mr. N.V.Balaji For Respondent : Ms. Hema Muralikrishnan Senior Standing counsel ORDER Captioned writ petition is before me in the admission Board in the Virtual Court. 2. Mr.N.V.Balaji, learned counsel for the lone writ petitioner is before this Virtual Court. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enior Standing Counsel, who accepted notice on behalf of both the respondents, main writ petition is taken up. 7. Section 144B(1)(xvi)(b) and Section 144B(7)(vii) are of relevance and the same read as follows: 'Section 144B(1)(xvi)(b) 144B (1) Notwithstanding anything to the contrary contained in any other provisions of this Act, the assessment under sub-section (3) of section 143 or under section 144, in the cases referred to in sub-section (2), shall be made in a faceless manner as per the following procedure, namely:- (i) ......... (ii) ......... (iii) ......... (a) ...... (b) ...... (c) ...... (iv) ......... (v) ........ (a) ...... (b) ...... (c) ....... (vi) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority in any unit.' 8. From 'opportunity to show cause' qua variation being ingrained in the very provision (albeit read with Section 143(3) of IT Act) under which impugned assessment order has been made, it is clear as daylight that in the case on hand there is a breach of the aforementioned provisions 9. Therefore, the captioned writ petition is disposed of by passing the following order: a) Impugned order dated 03.08.2021 bearing reference ITBA/AST/S/143(3(/2021-22/1034598174(1) is set aside solely on the ground that opportunity to show cause qua variation has not been given to the writ petitioner though SCN has been issued. b) As a sequitur to the previous directive, it is made clear that no opinion or view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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