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TMI Blog2022 (7) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... tanding counsel for the Revenue. J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the assessment order and demand notice dated 19th April 2021 as well as the subsequent penalty proceedings initiated by the Respondent under Section 270A of Income Tax Act, 1961 (hereinafter referred to as the 'Act') for the Assessment Year 2018-19. 2. Learned counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 05/04/2021. Date fixed for compliance was 07/04/2021. However, no replies were filed." 3. In support of the plea that the reply/objections were filed, learned counsel for the Petitioner has, inter alia, drawn our attention to Annexure P-11, which is appended at page 119 of the paper book. The said annexure captures the screenshot of the e-filing portal maintained by the Income Tax Department ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties, this Court is of the view that as per Section 144B(1) (xxiv) of the Act, the assessment order is to be passed only after considering the reply of the assessee. Since in the present case, the replies preferred by the Petitioner, though on record, were not considered before passing the impugned assessment order, there is a violation of the mandatory procedure prescribed in "Faceless Assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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