TMI Blog2022 (6) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to be furnished to the assessee, eliciting his explanation. The impugned order of assessment has varied the alleged return filed by the petitioner. Since the mandate of the statue has been clearly infringed upon the assessment order falls foul of the principles of natural justice and hence is liable to be set aside. The decisions of the Delhi High Court in DJ Surfactants [ 2021 (6) TMI 1109 - DELHI HIGH COURT] and that in RMSI Private Limited [ 2021 (7) TMI 745 - DELHI HIGH COURT] in this context are relevant. Accordingly, Ext.P11 order of assessment is set aside. Consequently, Ext.P14 penalty order shall also stand set aside. Having regard to the circumstances of the case, the competent among the respondents shall serve the draft a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the aforesaid section is that after reckoning the relevant material available on record, obtained pursuant to notices issued under the provisions, a draft assessment order is prepared, either accepting the income as per the return submitted by the assessee or by making a variation to the income so returned, and a copy of the draft assessment order is forwarded to the National Faceless Assessment Centre (for short, 'the Centre'). Thereafter the Centre will examine the draft assessment and finalise the same, in case no variation, prejudicial to the interests of the assessee is proposed. However, if any variation, prejudicial to the interests of the assessee is proposed, then notice shall be served upon the assessee calling upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , requires the draft assessment order and the show-cause notice to be furnished to the assessee, eliciting his explanation. The impugned order of assessment has varied the alleged return filed by the petitioner. Since the mandate of the statue has been clearly infringed upon the assessment order falls foul of the principles of natural justice and hence is liable to be set aside. The decisions of the Delhi High Court in DJ Surfactants v. National E-Assessment Centre, Income Tax Department, New Delhi and Others [2021 (437) ITR 519 (Delhi)] and that in RMSI Private Limited v. National E-Assessment Centre, Delhi [(2021 (436) ITR 612 (Delhi)] in this context are relevant. 8. Accordingly, Ext.P11 order of assessment is set aside. Consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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