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2023 (2) TMI 29 - HC - Income TaxProceedings u/s 144B - best judgment assessment on the count that the petitioner did not file the return of income in response to the notice u/s 148 - as argued variation be not made without availing an opportunity or replying to the request of the petitioner - HELD THAT:- It is not being disputed that the opportunity of hearing is not granted. On the basis of the information received in respect of assessee, verification of material received from DDIT (Inv.) Unit-1(3), assessing officer has finalized the assessment order dated 12.3.2022, which is impugned in the instance case. This being a clear violation of procedure laid down under Section 144B (9), the order is non-est in the eyes of law and hence, the petition is allowed quashing and setting aside the order of assessment. The officer concerned shall take up the matters from the stage where the request was made for availing the opportunity of hearing. Let within two weeks the request be made on the part of the petitioner which shall be responded by the officer concerned within two weeks. The entire process of adjudicating the matter shall be completed within twelve weeks period. This disposal shall not come in the way of the either side.
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