Allowing the petition the Court held that there was nothing on record to show that a draft assessment order as mandated under section 144B(1)(xiv) was served on the assessee before finalising the assessment though the assessment order referred to a draft assessment order. Therefore, the assessment order, the notice of demand under section 156 and the notices for penalty under section 274 read with section 271(1)(c) were set aside. The National Faceless Assessment Centre was directed to finalise the assessment proceedings for the (AY-) 2013-14 afresh in accordance with law. (AY.2013-14)
Ellathkandi Khaleel Ahammad v. UOI (2023) 450 ITR 103 (Ker.)(HC)
S. 144B : Faceless Assessment-Failure to issue draft assessment order and give requested opportunity of hearing-Assessment order and consequent notices of demand and penalty set aside-Direction was issued to pass fresh assessment order. [S. 143(3), 144B(1)(xiv), 147, 156, 271(1)(c), 274, Art. 226]