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2023 (9) TMI 33 - HC - Income TaxRevision u/s 263 - Validity of faceless assessment u/s 263 r.w.s. 143 (3) and 144B- period of limitation - shorter period to respond - No action was taken after order u/s 263 passes for over a period of 17 months - At the far end of the schedule when the time limit to complete the assessment was to come to an end, the department on 08.09.2021 and 21.09.2021 issued first and second notices respectively - as argued without working out a schedule so as to give a reasonable opportunity to the petitioner, particularly when the assessment is faceless, the respondents giving only a day for the petitioner to respond so as to save the limitation period, obviously created a situation where the petitioner lost an adequate opportunity to submit a response - HELD THAT:- The facts of the case in the present are similar to the one in the case of Dineshkumar Chhaganbhai Nandani [2023 (6) TMI 935 - GUJARAT HIGH COURT] inasmuch as the notice of 28.09.2021 called upon the petitioner to file a response by 29.09.2021 at 11.59 pm. On the very next date, since the assessment was getting time-barred, an order of assessment was passed only for the compliance of the provisions and depriving the petitioner of a reasonable opportunity of being heard. The Division Bench in the case of Dineshkumar Chhaganbhai Nandani (supra) has considered several decisions of this court on the issue of reasonable opportunity of being heard in context of Section 144B of the Act. The assessment order passed u/s 144B read with Section 263 of the Act for the assessment year 2015-16 is quashed and set aside. The matter is remitted to the Assessing Officer so as to enable the petitioner to be heard in light of the detailed submissions made by the petitioner
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