INTERNATIONAL MANAGEMENT Vs. NATIONAL FACELESS ASSESSMENT CENTRE

JUDGEMENT

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

(2.) Present writ petition has been filed challenging the assessment order dated 2nd April, 2021 passed by National Faceless Assessment Center, Delhi under Section 143(3) read with Sections 143(3A) and 143(3B) of the Income Tax Act, 1961 [for short 'the Act'] for assessment year 2017-18. Petitioner further prays for a stay on the demand arising out of the aforesaid order.

(3.) Learned counsel for the petitioner states that the action of respondent in passing the impugned assessment order and making additions to the income is untenable in law inasmuch as the basis of addition was not furnished to the petitioner. He emphasizes that no draft assessment order was issued which is mandatorily required under the Faceless Scheme.