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2023 (3) TMI 823 - HC - Income TaxValidity of assessment u/s 153C r.w.s.144 - Denial of natural justice - no notice u/s 142(1) issued prior to the assessment - HELD THAT:- The undisputed fact situation obtained is that while passing the assessment orders, no notice was served upon the petitioner assessee in respect of any assessment years nor any notice was served before the competent authority proceeded to pass penalty order under section 271 of the Act. In none of these case Notice u/s 142(1) has been issued prior to the assessment. When the assessment under section 153 read with section 144 of the Act have been done by the assessing officer without giving the petitioner assessee an opportunity of being heard in terms of and within the meaning of section 144 of the Act, the orders are liable to be set aside on the said ground of not giving of opportunity and resultant breach of principles of natural justice. The proper course would be to remit back the cases to the assessing officer to be proceeded with from the stage of notice which shall be served upon the petitioner in each case. All the petitions are allowed. Order passed u/s 153C read with section 144 of the Act are set aside. Decided in favour of assessee.
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