The National Faceless Assessment Centre vs. Automotive Manufacturers Private Limited

Petition(s) for Special Leave to Appeal (C) $No(s)$ . 4906/2022

(Arising out of impugned final judgment and order dated 11-10-2021 in WP No. 1625/2021 passed by the High Court Of Judicature At Bombay)

NATIONAL FACELESS ASSESSMENT CENTRE (FORMERLY KNOWN AS NATIONAL E ASSESSMENT CENTRE) & ORS. Petitioner(s)

VERSUS

MANTRA INDUSTRIES LIMITED

Respondent $(s)$

(FOR ADMISSION and I.R.)

Date: 11-04-2022 This petition was called on for hearing today.

• HON'BLE MR. JUSTICE M.R. SHAH CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA
• For Petitioner(s) Mr. Balbir Singh, ASG Ms. Gargi Khanna, Adv. Ms. Praveena Gautam, Adv. Mr. Shyam Gopal, Adv. Ms. Chinmayee Chandra, Adv. Mr. Raj Bahadur Yadav, AOR

For Respondent(s)

UPON hearing the counsel the Court made the following ORDER

Mr. Balbir Singh, learned ASG, has vehemently submitted that, against the assessment order, the High Court ought not to have entertained the Writ Petition and ought to have relegated the original writ petitioner to avail statutory remedy of appeal before the CIT(A). It is further submitted that one of the grounds on Signa with the High Court has set aside the assessment order was subitally signed by arajan $\frac{1}{2}$ arajan $\frac{1}{2}$ arajan $\frac{1}{2}$ arajan $\frac{1}{2}$ arajan $\frac{1}{2}$ arajan $\frac{1}{2}$ arajan $\frac{1}{2}$ arajan $\frac{1}{2}$ arajan $\frac{1}{2}$ arajan $\frac{1}{2}$ arajan $\frac{1}{2}$ arajan $\frac{1}{2}$ ^10.01 Section (9) of Section 144B of the Income Tax Act, 1961, (for short "the Act') which, at the relevant time, provided that $anv$ assessment made shall be non est, if such assessment is not made in accordance with the procedure laid down under the said Section. It is submitted that, as such, sub-section (9) of Section 144B of the Act has been deleted with effect from 01.04.2021 and the provision to declare the assessment as non est if such assessment is not made in accordance with the procedure laid down under Section 144B of the Act has been deleted. It is submitted that therefore the aforesaid ground shall not be made available to the assessee. It is submitted that therefore the assessment order would continue and the assessee, if aggrieved, was required to prefer an Appeal before the CIT(A). It is further submitted that, even the observations made by the High Court in the impugned order made, in para 9, are also not warranted, in the facts and circumstances of the case, more particularly, when the entire procedure before assessment was followed and thereafter even the legislature also deleted the provision of sub-section (9) of Section 144B of the Act retrospectively with effect from 01.04.2021.

Issue notice, returnable on 04.05.2022.

Dasti**, in addition, is permitted.**

In the meantime, the observations made by the High Court in para 9 of the impugned judgment and order are ordered to be stayed.

(R. NATARAJAN) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS BRANCH OFFICER

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