JUDGMENT : SONIA GOKANI, J. 1. The petitioner is before this Court under Article 226 of the Constitution of India seeking to challenge the action of the respondent-authority in the following factual background: 1.1. The petitioner is in the business of real estate development and has filed its return of income on 13.09.2018 offering Rs. 64,68,084/- as tax on income. 1.2. Its case was selected for the scrutiny and a notice dated 22.09.2019 under Section 143(2) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) read with Rule 12E of the Income Tax Rules, 1962 (hereinafter referred to as ‘the Rules’) was issued. The respondent, on 14.10.2020 issued a communication to the petitioner that the assessment shall be completed in accordance with the Faceless Assessment Scheme, 2019. 1.3. On 07.11.2020, notice in the form of questionnaire came to be issued under Section 142(1) of the Act requesting the petitioner to submit various details in the annexure appended to the notice. A further reminder was addressed to the petitioner on 18.12.2020 by giving reference of the notice dated 17.11.2020. The petitioner, on 25.12.2020, attempted to send all the details which were sought. Further details were called for on 29.12.2020. 1.4. It is averred that before the petitioner could submit the details sought for, the respondent on 06.02.2021 straightway passed the order of assessment without issuance of show cause notice-cum-draft order by adding sum of Rs. 1,18,87,449/-. 2. This Court (Coram: Ms. Bela M. Trivedi, J. Her Ladyship then was and Dr. Ashokkumar C. Joshi, J.) while issuing notice on 25.08.2021 passed the following order: “1. The learned senior advocate Mr. S.N. Soparkar for learned advocate Mr. B.S. Soparkar for the petitioner, pressing into service the provisions of the Scheme namely the E-assessment Scheme, 2019, submits that the impugned order of assessment suffers from gross violation of the principles of natural justice as well as the violation of the provisions of the Scheme inasmuch as the draft order was never served to the petitioner before passing the impugned order. According to him, though the petitioner has preferred an appeal against the said impugned order of assessment, the appellate authority would not have any jurisdiction to go into the said issue under section 251 of the IT Act. According to him, though the petitioner has preferred an appeal against the said impugned order of assessment, the appellate authority would not have any jurisdiction to go into the said issue under section 251 of the IT Act. However, he submits that the petitioner shall withdraw the said appeal within a week and the liberty be reserved to the petitioner to revive the said appeal in case the present petition is not entertained on the ground of existence of an alternative remedy. 2. Though the said contention with regard to noncompliance of the provisions of E-assessment Scheme, 2019 has not been raised in the petition, the said issue being a legal issue, Mr. Soparkar was permitted to raise the same during the course of his arguments. 3. In view of the above, notice is issued to the respondent, returnable on 6th September 2021, on the condition that the petitioner shall withdraw the appeal filed against the impugned order of assessment within a week. Considering the request of learned senior advocate Mr. Soparkar, it is clarified that in case the present petition is not entertained on the ground of existence of the alternative remedy, the petitioner shall be at liberty to move the concerned appellate authority for the revival of the appeal.” 2.1. Notice was duly served and on 13.09.2021, there was an insistence on the part of the petitioner to protect the interest of the assessee by way of interim relief and this Court passed the followed order: “1. Learned advocate, Mr. B.S. Soparkar on instructions has submitted that pursuant to the order passed by this Court on 25.08.2021, the petitioner has withdrawn the appeal which is pending before the Commissioner of Income Tax (Appeals). 2. We have heard the learned advocate, Mr. B.S. Soparkar appearing for the petitioner and learned senior standing counsel, Ms. Mauna Bhatt appearing for the department on the interim relief which has been pressed into service. We have taken into consideration the Notification dated 12.09.2019, which speaks of E-Assessment Scheme, 2019 as well as the Notification dated 13.08.2020 in relation to the E-Assessment Scheme so also Section 144 B of the Income Tax Act, 1961. The assessment of the petitioner was completed in accordance with the Faceless Assessment Scheme, 2019 and the questionnaire had been issued on 17.11.2020 which had been submitted by the petitioner. The assessment of the petitioner was completed in accordance with the Faceless Assessment Scheme, 2019 and the questionnaire had been issued on 17.11.2020 which had been submitted by the petitioner. A further reminder was also addressed on 18.12.2020 and eventually the Assessment Order has been passed on 06.02.2021, which according to the petitioner, is without issuance of show cause notice cum draft order for making an addition of Rs. 1,18,87,449/-. 3. Noticing the Scheme of 2019 and 2020 since the order of assessment is of 06.02.2021 and provision of Section 144B of the Income Tax Act has come into effect from 01.04.2021, we deem it appropriate to protect the interest of the Assessee by way of an interim relief in terms of Para 6(b) till 04.10.2021. 4. In the meantime, let the pleadings be completed with the copy to the other side. The matter shall be taken up for final hearing on 04.10.2021.” 3. The affidavit-in-reply is filed by the respondent on 23.06.2022 refuting all averments and allegations as well as contentions raised before this Court in this petition. 3.1. The challenge is to the order dated 06.02.2021 passed under Section 143(3) read with Sections 143(3A) and 143(3B) of the Act. The stand taken by the respondent that this Court does not have a territorial jurisdiction to decide the issue as the assessee is being assessed by the Income Tax Officer, Ward-1, Churu, Rajasthan, if he has any appeal to be filed against the order of the Assessing Officer before the CIT (Appeals), the concerned CIT (Appeal) would be the CIT(Appeal) at Rajasthan and further challenge also would like to the Appellate Tribunal at Rajasthan and hence, this petition, on the preliminary ground of maintainability, is sought to be dismissed. 3.2. It is further the say of the respondent that the notice under Section 142(1) has been issued on 17.11.2020 by the National e-Assessment Centre (NeAC) calling upon the petitioner to furnish its response on or before 02.12.2020. The petitioner already filed all the details called for by the NeAC on 25.12.2020. NeAC called for further details on 29.12.2020 which were not submitted in reply dated 25.12.2020. This notice was a show cause notice issued to the petitioner. 3.3. The petitioner filed its reply on 06.01.2021 along with the enclosures. The petitioner already filed all the details called for by the NeAC on 25.12.2020. NeAC called for further details on 29.12.2020 which were not submitted in reply dated 25.12.2020. This notice was a show cause notice issued to the petitioner. 3.3. The petitioner filed its reply on 06.01.2021 along with the enclosures. The show cause notice-cum-draft assessment order was issued on 29.01.2021 as can be seen from the order-sheet which is annexed and marked as Annexure R-I. 3.4. The assessment order, according to the respondent, has been passed after considering each and every objection of the petitioner. It has chosen not to address on merits in the reply. 4. The rejoinder affidavit has been also filed which may not be necessary to be highlighted in detail except the aspect that it is emphasized by the petitioner that under the new scheme of income tax, there was no direct communication between the assessing officer and the assessee. All the communications with the assessee is made by the National Faceless Assessment Centre and on the web-portal, the assessee can only see those communications that are sent by the National Faceless Assessment Centre. 5. We have heard extensively learned advocate Mr. B.S. Soparkar appearing for the petitioner and learned Senior Standing Counsel Mrs. Kalpana Raval assisted by learned Standing Counsel Mr. Karan Sanghani for the respondent-authority. 6. Firstly, the notification issued by the Central Board of Direct Taxes on 13.08.2020 in exercise of the powers conferred by sub-section (3A) of Section 143 of the Act issued by the Central Government is perused, wherein the E-Assessment Scheme, 2019 published vide notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes prescribes for procedure for assessment at Para 5. The assessment, under the Scheme, is to be as per the following procedure: “5. Procedure for assessment: (1) The assessment under this Scheme shall be made as per the following procedure, namely: (i) the National e-Assessment Centre shall serve a notice on the assessee under sub-section (2) of section 143, specifying the issues for selection of his case for assessment. (ii) the assessee may, within fifteen days from the date of receipt of notice referred to in clause (i), file his response to the National e-assessment Centre. (ii) the assessee may, within fifteen days from the date of receipt of notice referred to in clause (i), file his response to the National e-assessment Centre. (iii) where the assessee: (a) has furnished his return of income under section 139 or in response to a notice issued under sub-section (1) of 142 or sub-section (1) of section 148 and a notice under sub-section (2) of section 143 has been issued by the Assessing Officer or the prescribed income-tax authority, as the case may be. (b) has not furnished his return of income in response to a notice issued under sub-section (1) of section 142 by the Assessing Officer. (c) has not furnished his return of income under sub-section (1) of section 148 and a notice under sub-section (1) of section 142 has been issued by the Assessing Officer; the National e-Assessment Centre shall intimate the assessee that assessment in his case shall be completed under this Scheme. (iv) the National e-assessment Centre shall assign the case selected for the purposes of e-assessment under this Scheme to a specific assessment unit in any one Regional e-assessment Centre through an automated allocation system. (v) where a case is assigned to the assessment unit, it may make a request to the National e-assessment Centre for: (a) obtaining such further information, documents or evidence from the assessee or any other person, as it may specify. (b) conducting of certain enquiry or verification by verification unit. (c) seeking technical assistance from the technical unit. (vi) where a request for obtaining further information, documents or evidence from the assessee or any other person has been made by the assessment unit, the National e-assessment Centre shall issue appropriate notice or requisition to the assessee or any other person for obtaining the information, documents or evidence requisitioned by the assessment unit. (vii) the assessee or any other person, as the case may be, shall file his response to the notice referred to in clause (vi), within the time specified therein or such time as may be extended on the basis of an application in this regard, to the National e-Assessment Centre. (vii) the assessee or any other person, as the case may be, shall file his response to the notice referred to in clause (vi), within the time specified therein or such time as may be extended on the basis of an application in this regard, to the National e-Assessment Centre. (viii) where a request for conducting of certain enquiry or verification by the verification unit has been made by the assessment unit, the request shall be assigned by the National e-assessment Centre to a verification unit in any one Regional e-assessment Centres through an automated allocation system. (ix) where a request for seeking technical assistance from the technical unit has been made by the assessment unit, the request shall be assigned by the National e-assessment Centre to a technical unit in any one Regional e-assessment Centres through an automated allocation system. (x) the National e-assessment Centre shall send the report received from the verification unit or the technical unit, based on the request referred to in clause (viii) or (ix) to the concerned assessment unit. (xi) where the assessee fails to comply with the notice referred to in clause (vi) or notice issued under sub-section (1) of section 142 or with a direction issued under sub-section (2A) of section 142, the National e-Assessment Centre shall serve upon such assessee a notice under section 144 giving him an opportunity to show-cause, on a date and time to be specified in the notice, why the assessment in his case should not be completed to the best of its judgment. (xii) the assessee shall, within the time specified in the notice referred to in clause (xi) or such time as may be extended on the basis of an application in this regard, file his response to the National e-Assessment Centre. (xiii) where the assessee fails to file response to the notice referred to in clause (xi) within the time specified in the notice or within the extended time, if any, the National e-Assessment Centre shall intimate such failure to the assessment unit. (xiii) where the assessee fails to file response to the notice referred to in clause (xi) within the time specified in the notice or within the extended time, if any, the National e-Assessment Centre shall intimate such failure to the assessment unit. (xiv) the assessment unit shall, after taking into account all the relevant material available on the record make in writing, a draft assessment order or, in a case where intimation referred to in clause (xiii) is received from the National e-Assessment Centre, make in writing, a draft assessment order to the best of its judgment, either accepting the income, or sum payable by, or sum refundable to, the assessee as per his return or modifying the said income or sum, and send a copy of such order to the National e-assessment Centre. (xv) the assessment unit shall, while making draft assessment order, provide details of the penalty proceedings to be initiated therein, if any. (xvi) the National e-assessment Centre shall examine the draft assessment order in accordance with the risk management strategy specified by the Board, including by way of an automated examination tool, whereupon it may decide to: (a) finalise the assessment as per the draft assessment order and serve a copy of such order and notice for initiating penalty proceedings, if any, to the assessee, alongwith the demand notice, specifying the sum payable by, or refund of any amount due to, the assessee on the basis of such assessment. (b) provide an opportunity to the assessee, in case a modification is proposed, by serving a notice calling upon him to show cause as to why the assessment should not be completed as per the draft assessment order. (c) assign the draft assessment order to a review unit in any one Regional e-assessment Centre, through an automated allocation system, for conducting review of such order. (xvii) the review unit shall conduct review of the draft assessment order, referred to it by the National e-assessment Centre whereupon it may decide to: (a) concur with the draft assessment order and intimate the National e-assessment Centre about such concurrence. (b) suggest such modifications, as it may deem fit, to the draft assessment order and send its suggestions to the National e-assessment Centre. (b) suggest such modifications, as it may deem fit, to the draft assessment order and send its suggestions to the National e-assessment Centre. (xviii) the National e-assessment Centre shall, upon receiving concurrence of the review unit, follow the procedure laid down in sub-clause (a) or sub-clause (b) of clause (xvi), as the case may be. (xix) the National e-assessment Centre shall, upon receiving suggestions for modifications from the review unit, assign the case to an assessment unit, other than the assessment unit which has made the draft assessment order, through an automated allocation system. (xx) the assessment unit shall, after considering the modifications suggested by the review unit, send the final draft assessment order to the National e-assessment Centre. (xxi) The National e-assessment Centre shall, upon receiving final draft assessment order, follow the procedure laid down in sub-clause (a) or sub-clause (b) of clause (xvi), as the case may be. (xxii) the assessee may, in a case where show-cause notice under sub-clause (b) of clause (xvi) has been served upon him, furnish his response to the National e-assessment Centre on or before the date and time specified in the notice or within the extended time, if any. (xxiii) the National e-assessment Centre shall: (a) in a case where no response to the show-cause notice is received, finalise the assessment as per the draft assessment order, as per the procedure laid down in sub-clause (a) of clause (xvi). (b) in any other case, send the response received from the assessee to the assessment unit. (xxiv) the assessment unit shall, after taking into account the response furnished by the assessee, make a revised draft assessment order and send it to the National e-assessment Centre. (xxv) the National e-assessment Centre shall, upon receiving the revised draft assessment order: (a) in case no modification prejudicial to the interest of the assessee is proposed with reference to the draft assessment order, finalise the assessment as per the procedure laid down in sub-clause (a) of clause (xvi). (b) in case a modification prejudicial to the interest of the assessee is proposed with reference to the draft assessment order, provide an opportunity to the assessee, by serving a notice as per the procedure laid down in sub-clause (b) of clause (xvi). (c) the response furnished by the assessee shall be dealt with as per the procedure laid down in clauses (xxii), (xxiii) and (xxiv). (c) the response furnished by the assessee shall be dealt with as per the procedure laid down in clauses (xxii), (xxiii) and (xxiv). (xxvi) The National e-assessment Centre shall, after completion of assessment, transfer all the electronic records of the case to the Assessing Officer having jurisdiction over the said case for such action as may be required under the Act.” (2) Notwithstanding anything contained in sub-paragraph (1), the Principal Chief Commissioner or the Principal Director General, in charge of National e-assessment Centre, may at any stage of the assessment, if considered necessary, transfer the case to the Assessing Officer having jurisdiction over such case, with the prior approval of the Board.” 6.1. It is quite clear from this Scheme that the assessee is expected to file its response to the National e-Assessment Centre on the basis of the time specified in the notice. Where he fails to file the response to the notice within the time specified in the notice or within the extended time, the National e-Assessment Centre shall intimate such failure to the assessment unit. The assessment unit, after taking into account all the relevant material available on record, make in writing a draft assessment order or, in a case where the intimation referred to in clause (xiii) is received from the National e-Assessment Centre, make in writing a draft assessment order to the best of its judgment, either accepting the income, or some payable, or refundable, and send a copy of such order to the National e-Assessment Centre. The assessment unit shall, while making the draft assessment order, provide the details of penalty proceedings to be initiated. 6.2. The National e-Assessment Centre also is required to examine the draft assessment order in accordance with the risk management strategy specified by the Board including by way of an automated examination tool, whereupon, it may decide to finalize the assessment as per the draft assessment order and serve a copy of such order and notice for intimating penalty proceedings, if any, to the assessee, along with the demand notice specifying the sum payable by, or refund of any amount. It is also required to provide an opportunity to the assessee in case a modification is proposed by serving the notice calling upon him to show cause as to why the assessment should not be completed as per the draft assessment order. 7. It is also required to provide an opportunity to the assessee in case a modification is proposed by serving the notice calling upon him to show cause as to why the assessment should not be completed as per the draft assessment order. 7. We noticed that subsequently, the law has been amended. Section 144(B) of the Act has been introduced from 01.04.2021. This change, of course, is after the assessment order passed on 06.02.2021 has come. What is applicable in case of the present petitioner is the aforementioned notification of 13.08.2020 which is known to be the e-Assessment Scheme. 8. In absence of following of the scheme where it is a must for the authority to provide the show-cause notice-cum-draft assessment order and also availing the opportunity to the petitioner, in absence of vital and mandatory procedure having been followed, the Court needs to accede to the request of interfering at this stage. 9. This Court in case of Gandhi Realty (India) (P) Ltd. vs. Assistant/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, 444 ITR 316 (Gujarat) while dealing with the issue of service of show-cause notice-cum-draft assessment order in faceless assessment, has held that this is a mandatory requirement: “11. Reverting to the facts of the case on hand, we could notice from the chronology of the events presented before us by the respondent authority that the return of the petitioner Company was selected for scrutiny and notice u/s 143(2) of the Act was issued on 22.09.2019. Date of hearing was fixed on 07.10.2019. Various responses have been given by the petitioner. It also sought time and review was also filed. Opportunity for filing reply and furnishing the document was granted. The assessee was also informed on 15.10.2020 about transfer of proceedings to the NFAC and notice was also issued to the assessee by the Regional Reassessment Centre on 04.01.2021 u/s. 142(1) of the Act. Notice of NFAC to the petitioner was issued on 03.02.2021 under section 142(1) of the Act. 12. It appears from the assessment order which is claimed to have been placed for transfer on 08.04.2021 and averred to have been served upon the assessee under the communication dated 12.04.2021, is missing on the Web Portal of the Income Tax Department. Assessment order issued u/s 144B of the Act on 20.04.2021 along with the Demand Notice have been served upon the petitioner. Assessment order issued u/s 144B of the Act on 20.04.2021 along with the Demand Notice have been served upon the petitioner. Barring the Draft Assessment Order, rest of all the documents are already found on the web portal of the respondent department. 13. It would be apt to refer to sub-sections (5) and (6) of section 144B, which provide that all communications among the assessment unit, review unit, verification unit or technical unit or with the assessee or any other person with respect to the information or documents or evidence or any other details, as may be necessary for the purposes of making a faceless assessment shall be through the National Faceless Assessment Centre and all communications between the National Faceless Assessment Centre and the assessee, or his authorised representative, or any other person shall be exchanged exclusively by electronic mode and all internal communications between the National Faceless Assessment Centre, Regional Faceless Assessment Centres and various units shall be exchanged exclusively by electronic mode. The proviso would not be necessary to be discussed at this stage which concerns inquiry or verification conducted by the verification unit. 14. Sub-Sections (7) of section 144B provides that for the purposes of faceless assessment an electronic record shall be authenticated by the National Faceless Assessment Centre by affixing its digital signature and by assessee or any other person, by affixing if required his digital signature if he is required under digital signature. 15. Sub-Section (2) of section 114 (B) says that every notice or order or any other electronic communication shall be delivered to the addressee, being the assessee, by way of placing an authenticated copy thereof in the assessee’s registered account; or by sending an authenticated copy thereof to the registered email address of the assessee or his authorised representative; or uploading an authenticated copy on the assessee’s Mobile App. Thus, there is specific requirement for service by electronic mode and in absence of placing before this Court any proof of virtual exchange or authenticated copy of service to the assessee, there is no reason for this Court to accept the version of the respondent about the service. 16. Thus, there is specific requirement for service by electronic mode and in absence of placing before this Court any proof of virtual exchange or authenticated copy of service to the assessee, there is no reason for this Court to accept the version of the respondent about the service. 16. We are in total disagreement with the revenue that on account of issuance of notice u/s. 143(2) dated 22.09.2019 and opportunities provided earlier to the assessee, acceding to his request would be a mitigating circumstance so far as non-service of the Draft Assessment Order is concerned. The opportunity of furnishing the documents and hearing which has been given time and again and requests acceeded to by the authority to the assessee at that stage would not eventually culminate into furnishing of the final assessment order without service of prior notice along with draft assessment order, if any additions are made to the prejudice of the assessee. 17. It is a statutory requirement, as discussed hereinabove, more particularly when any assessment order is to be made which is likely to be prejudicial to the interest of the assessee. NFAC if would have served upon the assessee the draft assessment order, its presence on web portal would invariably there. In virtual regime, noticing of or presence or absence of trail of action is not a herculian task. Thus, in absence of any proof, the version of the respondent simply cannot be accepted. We could further notice from the documents which have been furnished by the petitioner that authenticated copy of notice/order is not served to the petitioner when otherwise all other documents on the web portal of the income tax department are existing. We have sought assistance from the learned advocate of both the sides to point out to us due service of the draft assessment order, as has been claimed by the respondent, however, the said order dated 12.04.2021 has been duly served to the petitioner, show cause notice which is claimed to have been issued along with the draft assessment order are surely missing. This being a simple case of statutory non-compliance of the provision, the same would amount to breach of not only principles of natural justice, but also, of the action in complete disregard to the statutory provision. This being a simple case of statutory non-compliance of the provision, the same would amount to breach of not only principles of natural justice, but also, of the action in complete disregard to the statutory provision. And therefore, the order of the respondent passed without following the mandate given by the statute under section 144B of the Act deserves to be interfered with by quashing and setting aside the same. 18. In view of the foregoing reasons, we quash the impugned assessment order 20.04.2021 so also the notice of demand issued by the respondent authority and any other proceedings initiated pursuant to the said. 19. However, we direct that the respondent/revenue will be at liberty to proceed with the assessment process under the provisions of Section 144B of the Act, as permissible under the law obviously after issuance of the prior notice-cum-draft assessment order and on availing an opportunity to the petitioner. The petitioner shall file response and the objection to the same. Opportunity of hearing if is sought for, the same shall be accorded including opportunity of personal hearing. Let the procedure under section 144B of the Act be followed by the revenue scruplously.” 9.1. This aspect not being in dispute and in challenge, the Court needs to interfere. 10. The Decision of Madras High Court in case of Kandan and Kannan Medical Agency vs. Income Tax Officer, Chennai, (2020) 113 Taxmann.com 340 (Madras), where the Assessing Officer made two additions. The show cause notice under Section 142(1) was issued only in respect of one of the issues, the impugned order was set aside and the matter was remanded back for redoing the assessment after considering the reply from assessee in respect of both the issues. 11. The Delhi High Court in case of Interglobe Enterprises Private Limited vs. National Faceless Assessment Centre Delhi and Another, W.P. (C) No. 5249/2021 and C.M. Application No. 16131/2021, decided on 22.07.2021, it had held that Section 144(B)(7) mandatorily provides for issuance of prior show cause notice-cum-draft assessment order before issuing the impugned assessment order. It also provides for an opportunity of personal hearing if requested by the assessee. In absence of prior show cause notice as well as draft assessment order, no hearing had been given before passing the assessment order. It also provides for an opportunity of personal hearing if requested by the assessee. In absence of prior show cause notice as well as draft assessment order, no hearing had been given before passing the assessment order. The Court held it to be a blatant violation of principles of natural justice as well as mandatory procedure prescribed in Faceless Assessment Scheme as stipulated in Section 144(B) of the Act. 12. In the instant case, the action of the respondent being in clear breach of requisite necessity of availing an opportunity to the petitioner on serving upon it the show cause notice-cum-draft assessment order, the assessment order which has been finalized, deserves interference. 12.1. What is needed to be considered is the jurisdictional issue raised by the learned Counsel for the respondent on the ground that the PAN of the petitioner is at Churu, Rajasthan. A communication dated 17.11.2021 is made by the Income Tax Officer, Ward-1, Churu addressed to the Principle Commissioner of Income Tax, Jaipur-2, Rajasthan for transfer of PAN from ITO, Ward-1, Churu to DCIT, Circle-3(3), Pratyaksha Kar Bhavan, Ambawadi, Ahmedabad, wherein it is stated that request letter has been received from the assessee firm for transfer of its PAN ABFFA6446E from ITO, Ward-1, Churu to DCIT, Circle-3(3), Pratyaksha Kar Bhavan, Ambawadi, Ahmedabad. The officer further has stated that he has no objection to such transfer. The assessee firm was incorporated on 06.07.2016 and as per the record, neither the assessee firm nor any of the partners of the assessee firm has any link with the territorial jurisdiction of Ward-1, Churu. Request was made to pass necessary order under Section 127 of the Act urging for appropriate territorial jurisdiction of the assessee i.e. DCIT, Circle-3(3), Pratyaksha Kar Bhavan, Ambawadi, Ahmedabad. 12.2. Not only the petitioner is residing in Ahmedabad, but, he continues to do its business and operates from the State of Gujarat. For whatever reasons its PAN ABFFA6446E is with ITO, Ward-1 Churu, he already has made a request in the month of November, 2021 for the transfer with a further request that necessary directions to be issued for long term effect of this. 13. Learned advocate Mr. Soparkar has emphatically urged that there is no way in which the petitioner has contributed to the matter going on before the ITO, Ward-1, Churu. 13. Learned advocate Mr. Soparkar has emphatically urged that there is no way in which the petitioner has contributed to the matter going on before the ITO, Ward-1, Churu. He has no connection with Rajasthan and therefore, he has made an application before the concerned authority. This is not only a unilateral request which has come from the petitioner, but, the Income Tax Officer looking after this aspect has also made a request for such transfer. 14. Undoubtedly, the part of cause of action has arisen in Gujarat. The Supreme Court’s decision in case of Rajendran Chingaravelu vs. R.K. Mishra, Additional Commissioner of Income Tax (2010) 186 Taxman 305 (SC), was considering the maintainability of the petition under Article 226 of the Constitution of India to hold that whether even if a small fraction of cause of action arises within the jurisdiction of the State, the same would accrue within the territory of the State and the State would have a jurisdiction. It is thus quite clear that even the smallest part of cause of action when arises within the jurisdiction of this Court, it would have a jurisdiction to decide the matter and therefore also, contention raised by the respondent will have no bearing. 15. Petition is accordingly ALLOWED quashing and setting aside the order dated 06.02.2021 passed by the respondent under Section 143(3) of the Act assessing total income of the petitioner at Rs. 1,88,55,533/- with all consequential proceedings. The respondent shall be at liberty to initiate the action of providing the show-cause notice-cum-draft assessment order as per the prevalent law within a period of four (04) weeks by providing an opportunity to the petitioner which shall also cooperate with the respondent authority.