TMI Blog2023 (8) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... erest of the Income Tax Assessees so that they are not put to any prejudice. As evident that under Sub clause (xvi) to Sub section (1) to Section 144B as it stood in case any variation prejudicial to the interest of the assessee, National Faceless Assessment Centre is required to serve a notice calling upon the assessee to Show Cause as to why the proposed variation should not be made. As impugned order has been passed over looking as safeguard prescribed under the above provision, the Court is inclined to quash the Impugned Order and remit the case back to the respondents to pass a fresh order within a period of sixty (60) days from the date of receipt of a copy of this order. The petitioner shall be heard in accordance with the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counter that Show Cause Notice was not sent along with the Draft Assessment Order to the petitioner as the Risk Management Strategy raised a flag N and therefore neither a Show Cause Notice nor a Draft Assessment Order was to be issued before the Impugned Order was passed. 5. The learned counsel for the petitioner has drawn attention to Section 144B as it stood prior to 01.04.2022 for the period in dispute. 6. The learned Junior Standing Counsel for the respondents on the other hand would submit that the assessment unit was required to make a Draft Assessment Order in writing and send the same to the National Faceless Assessment Centre under the provisions of Section 144B of the Income Tax Act, 1961. 7. It is submitted that Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived from the National Faceless Assessment Centre, make in writing, a draft assessment order to the best of its judgment, either accepting the 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 11. As per Sub clause (xvi) to Sub clause (1) to Section 144B of the Income Tax Act, 1961, the National Faceless Assessment Centre was required to examine Draft Assessment Order in accordance with the Risk Management Strategy(RMS) 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receiving concurrence of the review unit, follow the procedure laid down in:- (a) sub-clause (a) of clause (xvi); or (b) sub-clause (b) of clause (xvi) 13. Thus, it is evident that the procedure that is contemplated under the provisions of Section 144B(1) of the Income Tax Act, 1961, has not been complied with. These procedures are intended to safeguard the interest of the Income Tax Assessees so that they are not put to any prejudice. 14. It is evident that under Sub clause (xvi) to Sub section (1) to Section 144B of the Income Tax Act, 1961, as it stood in case any variation prejudicial to the interest of the assessee, the National Faceless Assessment Centre is required to serve a notice calling upon the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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