The case of the assessee selected for scrutiny assessment stating \u201cCompliance with TDS provision on payment outside India .\u201d\u00a0 The Assessing Officer issued various notices calling for information . The assessee duly replied to all the notices . Thereafter the Assessing Officer straight \u00a0\u00a0away \u00a0\u00a0passed the assessment order without giving any show cause notice \/and \/or draft assessment order . More over , in the assessment order various new issues were raised by the Assessing Officer . On writ following the ratio in \u00a0\u00a0Whirpool Corporation v. Registrar Trade Marks Mumbai (1998) (8) SCC 1 , \u00a0wherein it was held that the alternative remedy cannot be a bar to maintain writ wherein principle of natural justice is in challenge . High Court issued the notice and stayed the operation of the order . \u00a0(AY. 2018 -19 ) (WPNo. 6047 \/ 2021 dt 27 -5 -2021 )<\/p>\n
\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 144B : Faceless Assessment \u2013 Assessment order was passed without issuing show cause notice or draft assessment order -Violation of principle of natural justice – Alternative remedy is not bar \u2013 Operation of assessment order was stayed [S.143 (3), Art , 226 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-19518","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-54O","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19518","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=19518"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19518\/revisions"}],"predecessor-version":[{"id":19519,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19518\/revisions\/19519"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}