IDEX INDIA PRIVATE LIMITED Vs. ADDITIONAL

JUDGEMENT

(1.) This Court at the time of issuance of notice on 15/11/2021 passed the following order:

(2.) Thereafter, since the Jurisdictional Assessing Officer was to be joined as a party respondent, the order was passed on 25/11/2021 which deserves to be reproduced:

(3.) Affidavit-in-reply has been filed for and on behalf of the respondent by the learned senior standing counsel, Mr.Varun Patel, where he has given the chronology of events to say that the draft assessment order after being approved by the Range Head of the Faceless Assessment Unit was sent to Assessing Officer of Faceless Assessment Unit on 22/9/2021. He submitted the draft for review to National Faceless Assessment Centre on 23/9/2021. The Assessing Officer sent the draft assessment order to the Assessee on 23/9/2021 bearing the same date without any notings/remarks. Thereafter, National Faceless Assessment Centre sent the said draft order to review unit on 23/9/2021. After reviewing the order, the Assessing Officer of Review Unit forwarded the report to Range Head for approval on 24/9/2021. The Range Head of Review Unit had approved the review report and forwarded it to the Assessing Officer of Review Unit on 24/9/2021 and on the same day Assessing Officer, Review Unit forwarded it to National Faceless Assessment Centre. Assessing Officer of Assessment Unit received review report from Review Unit on 24/9/2021 and Assessing Officer of Assessment Unit forwarded the Assessment Order for approval to Range Head on 24/9/2021. Thereafter, on 27/9/2021 the final order, demand notice and penalty notice have been dispatched.