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2023 (5) TMI 498 - SCH - Income TaxValidity of assessment u/s 144 r.w.s. 144B - HC 2021 (10) TMI 750 - BOMBAY HIGH COURT concluded that assessment made shall be non-est if such assessment is not made in accordance with the procedure laid down under this section and the order impugned being non-est, the Assessing Officer may take such steps as advised in accordance with law - HELD THAT - Leave granted.Appeal stands disposed of in terms of the signed order. Validity of assessment order - Breach of the provisions of the Faceless Assessment Scheme, 2019 - non granting of personal hearing - non furnishing of draft assessment order - HC 2021 (9) TMI 1108 - BOMBAY HIGH COURT said assessment order not having been passed in conformity with the requirements of the Faceless Assessment Scheme, 2019 has to be treated as non-est and shall be deemed to have never been passed - HELD THAT - Leave granted. The Appeal stands disposed of in terms of the signed order. Penalty u/s 274 r.w.s. 270A - assessment order itself has been passed in breach of the mandatory requirements u/s 144B - As decided by HC 2021 (9) TMI 1489 - BOMBAY HIGH COURT as provided in Sub-Section 9 of Section 144B of the Act, the assessment order will be non-est - HELD THAT - Today, when the present Special Leave Petition is taken for further hearing, assessee has pointed out that, during the pendency of the present Special Leave Petition and pursuant to the liberty reserved by the High Court in the impugned judgment and order, fresh proceedings have been initiated against the assessee and therefore, according to the learned counsel for the assessee, the impugned judgment and order passed by the High Court has been implemented by the Department. Petitioner is, as such, not in a position to dispute the above, however, has requested that if this Court is inclined to dispose of the Special Leave Petition, in that case, liberty be reserved in favour of the Revenue to revive the present Special Leave Petition, in case of the difficulty and necessity so arises - we dispose of the present Special Leave Petition, in view of the subsequent development - liberty is reserved in favour of the Revenue to revive the Special Leave Petition in case of difficulty and/or necessity so arises. With this, the Present Special Leave Petition stands disposed of. Faceless Assessment - procedure for making assessment - HC 2021 (10) TMI 235 - BOMBAY HIGH COURT said final assessment order is not made in accordance with the procedure laid down u/s 144B (xvi)(b) of the Act as inspite of the variation being prejudicial to the interest of assessee, no opportunity has been provided to the assessee by having him served with a show cause notice as well as draft assessment order - ASG, has submitted that, in that case, the High Court ought to have remanded the matter to the AO for a fresh order - HELD THAT - As required to be noted that, in para 16(b), the High Court itself has reserved the liberty in favour of the Revenue to take such de novo proceedings as required in accordance with law, even if the matter is not remanded to the Assessing Officer, it will always be open for the Department to initiate fresh assessment proceedings in accordance with law and setting aside the Assessment Orders shall not come in the way of the Revenue. With this clarification and observation, the Special Leave Petition stands disposed of. Pending applications, if any, also stand disposed of. Penalty notices issued u/s 270 A and 271 AAC (1) - Respondent did not comply with the mandatory requirement prescribed u/s 144 B (1) (xvi) (b) - HC 2021 (9) TMI 1488 - BOMBAY HIGH COURT held set aside the impugned assessment order, the consequential notice of demand and penalty notices as the order, as provided under Sub section (9) of Section 144B is non est - ASG, has drawn our attention that subsequently Section 144B(9)has been omitted w.e.f. 01.04.2021 and therefore, the basis on which the High Court has passed the impugned order has gone - HELD THAT - As assessee is not before the Court and the omission of Section 144B(9) w.e.f. 01.04.2021 was not before the High Court, we deem it appropriate to allow the Revenue to file a review application before the High Court to press into service the omission of sub-section (9) of the Section 144B which has been omitted w.e.f. 01.04.2021 and its effect of omission on the impugned judgment and order passed by the High Court. If such a review application is filed within a period of 6 weeks from today, High Court to consider the same in accordance with law and on merits and, more particularly, the effect of omission of sub-section (9) of Section 144B which has been omitted w.e.f. 01.04.2021 for which, as such, this Court has not expressed anything on merits in favour of either parties and it is ultimately for the High Court to take a call on the aforesaid in accordance with law and on its own merits and after hearing both the parties. Special Leave Petition stands disposed of. Pending applications, if any, also stand disposed of. Validity of assessment u/s 144B - Assessment Order has been passed without following principles of natural justice and without even issuing a show-cause notice with a draft Assessment Order as mandatorily required u/s 144B 2021 (10) TMI 1407 - BOMBAY HIGH COURT - HELD THAT - Leave granted. Appeal stands disposed of in terms of the signed order. Pending applications, if any, stand disposed of. Assessment u/s 144B - no draft assessment order was served - As per HC 2021 (10) TMI 1213 - BOMBAY HIGH COURT assessment order has been issued without following the mandatory procedure prescribed under Section 144B of the Act, in as much as, if the review unit of respondents had reviewed the draft assessment order, it should have followed the procedure laid down under sub clause (b) of clause (xvi) of sub-Section (1) of Section 144B - HELD THAT - Leave granted.Appeal stands disposed of in terms of the signed order. Pending applications, if any, stand disposed of. Validity of National Faceless Assessment - HC 2021 (11) TMI 822 - BOMBAY HIGH COURT held non compliance with the mandatory procedure laid down u/s 144B, the assessment order is also non est - HELD THAT - As AOR, has stated at the Bar that he has instructions to appear appearing on behalf of the respondent and he shall file his vakalatnama. He is permitted to file vakalatnama within a period of two weeks from today. Leave granted. Appeal stands disposed of in terms of the signed order.
Issues Involved:
The issues involved in the legal judgment are related to the disposal of Special Leave Petitions (SLPs) by the Supreme Court in response to various matters arising from judgments passed by the Bombay High Court. The key issues include the initiation of fresh proceedings during the pendency of a Special Leave Petition, setting aside of Assessment Orders by the High Court, and the effect of the omission of a specific section of the Income Tax Act on the judgments. SLP(C) No. 20008/2022: In this matter, the Supreme Court disposed of the Special Leave Petition after fresh proceedings were initiated against the assessee during the pendency of the petition. The Court, without delving into the merits of the case, reserved liberty for the Revenue to revive the petition if necessary in the future. The Special Leave Petition was thus disposed of, with pending applications also being resolved. SLP(C) No. 21158/2022: The Special Leave Petition in this case was filed by the Revenue challenging the High Court's decision to set aside an Assessment Order for non-compliance with the procedure under Section 144B. The Court noted that the High Court had reserved liberty for the Revenue to take necessary proceedings as required by law, even without remanding the matter to the Assessing Officer. With this clarification, the Special Leave Petition was disposed of, along with any pending applications. SLP(C) No. 20642/2022: The Supreme Court addressed the Revenue's appeal against the High Court's decision to set aside an Assessment Order based on the now-omitted Section 144B(9) of the Income Tax Act. As the respondent was not present, the Court allowed the Revenue to file a review application before the High Court to consider the effect of the omission on the impugned judgment. The Special Leave Petition was disposed of with this direction, and pending applications were also resolved. SLP (C) No. 1857/2023: In this case, the Supreme Court granted leave and disposed of the appeal in accordance with the signed order. Any pending applications related to the matter were also resolved by the Court. SLP (C) No. 4033/2023: Similarly, the Court granted leave in this matter and disposed of the appeal as per the signed order. Any pending applications were also resolved by the Court, bringing closure to the case. Separate Judgment by Judges: It is important to note that the judgment was delivered by Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice C.T. Ravikumar. Each Special Leave Petition was individually addressed, with specific details and directions provided for the disposal of the appeals and any pending applications. The Court ensured that the interests of both parties were considered, and appropriate actions were taken based on the circumstances of each case.
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