RMSI PRIVATE LIMITED Vs. NATIONAL E-ASSESSMENT CENTRE

JUDGEMENT

(1.) The petition has been heard by way of video conferencing.

(2.) The learned counsel for the petitioner submits that the Impugned Assessment Order is liable to be set aside inasmuch as it is not preceded by the issuance of a 'Draft Assessment Order' followed by a 'Revised Draft Assessment Order'.

(3.) Issue notice. Notice is accepted by Mr. Puneet Rai, learned counsel for the respondent. He raises a preliminary objection on the maintainability of the present petition, contending that the petitioner has already challenged the impugned assessment order by way of an appeal. He further submits that in absence of a provision akin to Section 144B (9) of the Act, issuance of a Draft Assessment Order cannot be held to be mandatory and failure to issue such order cannot be treated as fatal.