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2022 (10) TMI 1133 - HC - Income TaxValidity of faceless assessment - Denial of natural justice - gross violation of principles of natural justice - HELD THAT:- As it appears that the respondent Assessing Officer has not considered the reply dated 19th April, 2021 filed by the petitioner in response to the show-cause notice dated 16th April, 2021 issued along with Draft Assessment order, while passing the impugned assessment order. The petitioner submitted 16 documents along with the reply dated 19th April, 2021, however, in paragraph 7.3 of the impugned assessment order it is stated by the AO that the petitioner reiterated his earlier stand and no new documentary evidence or logic has been put forth and the documents submitted were already considered while framing the draft assessment order. This fact is contrary to the record as it appears from the reply dated 19th April, 2021 which contained 16 annexures furnished by the petitioner, which were not supplied earlier. Moreover, the petitioner has not been granted any opportunity of hearing as provided under Section 144B of the Act. Thus, there is gross violation of principles of natural justice while passing the impugned assessment order contrary to the procedure prescribed under Section 144B of the Act, as held by this Court in case of Atulbhai Kantilal Mehta [2022 (1) TMI 1289 - GUJARAT HIGH COURT] as well as in case of Agrawal JMC Joint Venture [2021 (10) TMI 1317 - GUJARAT HIGH COURT] This petition succeeds and is accordingly allowed. The impugned assessment order dated 2nd June, 2021 and the demand notice under Section 156 of the Act are hereby quashed and set aside and the matter is remanded back to the Assessing Officer. The Assessing Officer shall issue fresh show-cause notice along with the draft assessment order by granting an opportunity of personal hearing to the petitioner as per the provisions of Section 144B of the Act. Such exercise shall be completed within 12 weeks from the date of receipt of copy of this order.
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