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2023 (2) TMI 968 - HC - Income TaxAssessment u/s 143(3) r.w.s. 144 - Faceless assessment scheme u/s 144B - request for the video conference is rejected - Demand notice issued under Section 144 - addition 50 times more to the income proposed - HELD THAT:- As noticed time of issuance of notice that it is a serious grievance on the part of the petitioner that he made the request for not less than 4 times to hear through video conference and there were various reasons for such insistence. The subsequent action on the part of the respondent of completing the assessment on rejecting the books of accounts and making the addition 50 times more to the income proposed to be assessed would surely need to be regarded. Assessment order is also contrary to the scheme of I.T Act because the additions are made beyond the scope and issues in the show cause notice resulting in actual income assessed at 50 times then proposed to be assessed in the show cause notice. Thus, on both the counts non-grant of virtual hearing, though asked for repeatedly by the petitioner, and because the additions are made beyond the scope and issue of the show cause notice, the final assessment order passed deserves to be interfered with. Resultantly assessement order and the demand notice issued under Section 144 of the self same date are hereby quashed.
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