JUDGMENT :

Manmohan, J.

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

2. Present writ petition has been filed challenging the Assessment order, notice of demand and notice for initiation of Penalty proceeding all dated 13th February 2021 passed by the National Faceless Assessment Centre, Delhi under Section 143(3) read with Sections 143(3A) & 143(3B), Section 156 and Section 270A of the Income Tax Act, 1961 [the Act].

3. Learned counsel for the Petitioner states that the Respondent passed the impugned Assessment Order without issuing any show cause notice and draft assessment order as stipulated in the Faceless Assessment Scheme. Consequently, he submits that the Impugned Order is violative of the principles of natural justice and the Faceless Assessment Scheme.

4. Issue Notice. Mr. Ruchir Bhatia, learned counsel for the Respondent accepts notice.

5. He states that the petitioner had been issued a number of notices prior in time and therefore, there is no violation of principles of natural justice. In support of his contention he refers to the notice dated 17th November, 2020 issued to the petitioner under Section 142(1) of the Act.

6. This Court is of the view that the Fac