TMI Blog2021 (10) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents have filed an Affidavit of one Deputy Commissioner as affirmed that from the assessment order it appears that there was no show cause that was issued to the petitioner and unable to state as to why the faceless assessment centre has not issued a draft assessment order. In view of this candid admission by Respondents, the impugned order dated 23/06/2021 is hereby quashed and set aside. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Section 144B of the Income Tax Act, 1961. 2. Respondents have filed an Affidavit of one Ms. Jayashree Thakur, Deputy Commissioner, affirmed on 12/10/2021 in which paragraph 2.2 reads as under: 2.2 I say that from the assessment order it appears that there was no show cause that was issued to the petitioner; however I am unable to state as to why the faceless assessment centre has no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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