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2022 (5) TMI 1105 - HC - Income TaxPenalty proceedings issued u/s 274 read with Section 271AAC(1) - No reply to the show cause notice and draft assessment order given - violation of principle of natural justice - difficulties due to Covid-19 pandemic - HELD THAT:- This Court is of the view that there has been violation of principle of natural justice - This Court also takes judicial notice of the difficulties faced by the society, in general, and the Assessee in particular, in filing replies to show cause notices. This Court is further of the view that the filing of earlier replies is of no relevance as the Petitioner had an independent statutory right to file a reply to the show cause notice and draft assessment order. Consequently, in the present case there has been a violation of principle of natural justice. This Court is further of the opinion that an alternative remedy is not a bar to the exercise of the writ jurisdiction of the High Court if the writ petition is filed for enforcement of a fundamental right protected by Part III of the Constitution; where there has been a violation of the principles of natural justice; where the order or the proceedings are wholly without jurisdiction; or when the vires of a legislation is challenged. Accordingly, the present writ petition is maintainable. Consequently, the impugned assessment order, notice of demand and notice for initiating penalty proceedings, all dated 23rd May 2021 for the Assessment Year 2018-19 are set aside. The Petitioner is directed to file its reply to the show cause notice and the draft assessment order dated 22nd April, 2021 within two weeks - The Respondent/National Faceless Assessment Centre is directed to pass the fresh assessment order within four weeks thereafter, in accordance with law.
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