TMI Blog2022 (8) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... 144B contemplates forwarding of Draft Assessment Order to the assessee. If any proposal for variation prejudicial to the interest of the assessee is made, Section 144B(1)(xvi)(b) mandates that the National Faceless Assessment Centre has to provide an opportunity to the assessee by serving a notice calling upon the assessee to show-cause as to why the proposed variation should not be made. In the case of the petitioner, a Draft Assessment Order was not served on the petitioner before finalising the assessment, though Ext.P13 refers to a Draft Assessment Order. There is nothing on record to show that a Draft Assessment Order was drawn as contemplated under Section 144B(1)(xiv) and served on the petitioner. The petitioner is entitled to su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... approval of the higher authority for issuing Section 148 notice. 3. By Ext.P8 notice, the petitioner was again required to submit accounts and documents electronically. The petitioner submitted Ext.P9 objection questioning the legality of Section 147/148 proceedings. The petitioner s objections were rejected as per Ext.P10 and the case was reopened for proper taxation of the assessment year 2013-'14. Thereafter, Ext.P11 Show-cause Notice dated 30.08.2021 was issued to the petitioner in respect of the proposed variation. The petitioner's response was to be given through www.incometax.gov.in. by 23.59 hours of 07.09.2021. The petitioner was also given the option of personal hearing through video conferencing. The petitioner gave E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g with reopening of assessment. The National Faceless Assessment Centre disposed of the petitioner's objection on 16.08.2021 and the Income Tax Officer, on 24.08.2021. 8. The respondents would defend the said allegation stating that at the time of issuance of Ext.P5 notice on 30.09.2020, the petitioner had not filed any objection and the objection was filed only on 12.11.2020. Therefore, the question of disposing of the objection before issuance of Notice under Section 143(2) does not arise at all. 9. The system of assessment of income tax has been changed by the Income Tax Department and a Faceless Assessment Scheme has been introduced with the avowed object of reducing human interface and better transparency. To facilitate facel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income or sum payable by, or sum refundable to, the assessee as per his return or making variation to the said income or sum, and send a copy of such order to the National Faceless Assessment Centre; (xv) the assessment unit shall, while making draft assessment order, provide details of the penalty proceedings to be initiated therein, if any; (xvi) the National Faceless Assessment Centre shall examine the draft assessment order in accordance with the risk management strategy specified by the Board, including by way of an automated examination tool, whereupon it may decide to- (a) finalise the assessment, in case no variation prejudicial to the interest of assessee is proposed, as per the draft assessment order and serve a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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