Allowing the petition the Court held that the provisions of section 144B(7)(vii) applied to the assessee. Therefore, the assessment order passed under section 143(3) read with section 144B,the notice of demand issued under section 156 and the notice issued for initiation of penalty proceedings under section 270A were set aside. The Assessing Officer was at liberty to proceed in accordance with law. (AY. 2018-19)
Omkar Nath v. NFAC (2022) 446 ITR 337 / 287 Taman 108 (Delhi)(HC)
S. 144B : Faceless Assessment-Variation in income prejudicial to assessee-Failure to provide requested opportunity of personal hearing-Assessment order and consequent notices set aside. [S. 143(3), 144B(7)(vii), 156, 270A, Art. 226]