The failure to issue a draft assessment order under Section 144C of the Income Tax Act renders the final assessment order void, violating principles of natural justice.

ORDER :

S. R. KRISHNA KUMAR, J.

1. In this petition, petitioner seeks the following reliefs:

a) issue writ in the nature of Certiorari or Mandamus or any other appropriate writ, order or direction quashing impugned final assessment order ('impugned order') dated 21.09.2021 bearing ITBA/AST/S/143(3)/2021-22/1035771312(1) DIN: vide Annexures "C" & notice of demand having DIN: dated ITBA/AST/S/156/2021-22/1035771433(1) 21.09.2021 issued by Respondent No.3 vide Annexure-"D" being Assessment order and demand notice dated 21.09.2021 relating to Assessment year 2018-2019 as null and void, time barred and invalid in law.

b) issue writ in the nature of Prohibition or any other appropriate writ, order or direction staying further proceedings pursuant to Assessment order bearing DIN: ITBA/AST/S/143(3)/2021-22/1035771312(1) dated 21.9.2021 being Annexure "C" & notice in DIN: ITBA/AST/S/156/2021-22/1035771433(1) dated 21.09.2021 issued under section 156 of the Act being Annexure "D" and/or any other proceedings initiated thereunder for assessment year 2018-19.

c) issue writ in the nature of Mandamus or any other writ, order or direction restraining the Respondents, their superiors, subordinates, servants and/or agents from giving any effect to and/or taking any step whatsoever pursuant to and/or in furtherance of the Assessment order bearing DIN: ITBA/AST/S/143(3)/2021-22/1035771312(1) dated 21.9.2021 passed under section 143(3) read with section 144B of the Act and as also the impugned notice in DIN: ITBA/AST/S/156/2021- 22/1035771433(1) dated 21.09.2021 issued under section 156 of the Act and/or in furtherance of the said notice and/or in any proceedings initiated thereunder for Aducate for the this petition. the assessment year 2018-19, pending the disposal of this petition.

d) For ad-interim relief in terms prayer (b) and (c) above,

e) Such further and/or other orders be made and/or directions be given as would afford complete relief to the Petitioner.

2. Learned counsel for the petitioner submits that the issue in controversy involved in the present petition is directly and squarely covered by the following judgments of this Court which are as under:

i) ITA No. 128/2021 between Pr. Commissioner OF Income Tax-2 and Another v. M/s. Cisco Systems Capital (India) Pvt. Ltd., disposed on 20.09.2021.

ii) ITA No.174/2021 between Pr. Commissioner OF Income Tax-2 and Another v. M/s. Cisco Systems Capital (India) Pvt. Ltd., disposed on 20.09.2021.

3. Per contra, learned counsel for the respondent submits that there is no merit in the petition and the same is liable to be dismissed.

4. As rightly contended by the learned counsel for the petitioner, the issue in controversy involved in the present petition is directly and squarely covered by the judgment of this Court in ITA No. 128/2021 and ITA No.174/2021 supra, wherein it is held as under:

IN ITA No.128/2021:

"This appeal is filed by the Revenue under Section 260A of the Income Tax Act, 1961 (‘Act’ for short) against the order of the Income Tax Appellate Tribunal, ‘A’ Bench, Bengaluru (for short ‘Tribunal’) in ITA No.900/BANG/2019 and ITA No.1009/BANG/2019 relating to the Assessment Year 2009-2010 raising the following substantial questions of law:

(1) “Whether on the facts and in the circumstances of the case, the Tribunal’s order can be said as perverse in nature as the Tribunal has held that assessing authority has not followed the due procedure laid down in section 144C of the Act in passing assessment order without appreciating that the assessing authority has passed order in pursuance to remand order passed by Tribunal and it is order giving effect passed under section 143(3) & 144C read with section 254 of the Act and as such passing of draft as