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2023 (3) TMI 908 - AT - Income TaxFaceless Assessment - as stated draft assessment order on the ground that the same was passed without issuing the show cause notice along with the draft order as mandated in section 144B - HELD THAT:- Provision of section 144B(vi) mandates that in case of variation proposed in the transfer assessment order, a show cause notice is to be issued as to provide with an opportunity to the assessee for the reason that the assessee can request for personal hearing to make oral submissions or to present his case on the proposed variation, also provides for virtual hearing through video conferencing, video-telephone for the purpose of presenting the assessee’s case. As decided in the case of Piramal Enterprises Ltd [2021 (8) TMI 48 - BOMBAY HIGH COURT] in assessment order passed u/s. 143(3) r.w.s. 144(4) of the Act without adhering the procedure laid down u/s. 144B shall make the assessment non est in the eyes of law. Abacus Real Estate (P.) Ltd. [2021 (10) TMI 1213 - BOMBAY HIGH COURT] in which the Hon'ble Jurisdictional High Court held that the mandatory procedure prescribed u/s. 144B of the Act if not followed the same would make the assessment order and the draft assessment order as non est. Assessment order passed in variation of the procedures prescribed u/s. 144B of the Act would render the assessment order as non est. Decided in favour of assessee.
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