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TMI Blog2021 (8) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... s well as the disputed demand raised under Section 156 of the Act, along with all consequent proceedings thereto. 3. Learned counsel for the Petitioner states that the Impugned assessment order passed is jurisdictionally flawed and bad in law since it is violative of the mandatory and binding natural justice requirements stipulated in faceless assessment scheme and relevant CBDT instructions. 4. He emphasises that no mandatory valid show cause notice as well as draft assessment order had been issued to the Petitioner before drawing an adverse inference against it and creating a tax demand of Rs. 92,14,550/-. 5. He relies on para 4 of the Central Board of Direct Taxes instruction no. 20/2015, dated 29th December 2015 which inter alia prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... next question to be answered is what is the effect on the order of punishment when the report of the enquiry officer is not furnished to the employee and what relief should be granted to him in such cases. The answer to this question has to be relative to the punishment awarded. When the employee is dismissed or removed from service and the inquiry is set aside because the report is not furnished to him, in some cases the nonfurnishing of the report may have prejudiced him gravely while in other cases it may have made no difference to the ultimate punishment awarded to him. Hence to direct reinstatement of the employee with back-wages in all cases is to reduce the rules of justice to a mechanical ritual. The theory of reasonable opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; xxxx xxxx xxxx xxxx (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- xxxx xx ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o a certain thing in a certain way, the thing must be done in that way or not at all and other methods of performance are forbidden. (See: Taylor vs. Taylor, (1875) 1 Ch.D. 426; Nazir vs. King Emperor, AIR 1936 PC 253; and Babu Verghese vs. Bar Council of Kerala, (1999) 3 SCC 422) 11. Consequently, even if it is assumed that the principles of natural justice have been complied with in the present case, then also the mandate of the statute would have to be complied with. 12. Keeping in view the aforesaid, the impugned assessment order dated 03rd April 2021 passed under Section 143(3) read with Section 143(3A) and 143(3B) of the Act and disputed demand raised under Section 156 of the Act, are set aside and the matter is remanded back to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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