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2022 (9) TMI 510 - HC - Income TaxFaceless Assessment u/s 144B - Mandatory recording of draft assessment order - violation of the principles of natural justice - Reopening of assessment and the consequent notice of demand of even date u/s 156 and show cause notice u/s 274 r.w.s. 271(1)(c) - allegation of not following due process of law by not giving any reasonable opportunity of being heard - HELD THAT:- It it is only after taking into account all the relevant material available on record, that a draft assessment order is to be made, which, admittedly, has not been done as the order has been passed without considering the material uploaded on 5th March 2022. Having heard the learned counsel for Petitioner and the Revenue and having perused the material placed before us and having examined the provisions of Section 144B in relation to the aforesaid facts, we are of the view that this is a fit case for invoking our jurisdiction under Article 226 of the Constitution of India and setting aside the impugned assessment order and remanding the matter back for fresh consideration by the JAO in accordance with the provisions of Section 144B of the Act. Assessment order passed under Section 147 read with Section 144B and the consequent notice of demand of even date under Section 156 of the Act and show cause notice under Section 274 read with Section 271(1)(c) are hereby quashed and set aside and restored to the file of the JAO. The JAO is directed to pass a fresh assessment order in accordance with law within a period of fourteen weeks from the date hereof, after giving an opportunity of hearing to Petitioner.
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