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2023 (11) TMI 651 - GUJARAT HIGH COURTValidity of reopening of assessment u/s 147 r.w.s. 144B - not supplying the reasons for reopening and without issuing draft assessment order - as alleged respondent instead of supplying reasons for reopening, straightaway issued the show cause notice - HELD THAT:- Section 144B prescribes for procedure to be adopted by the National Faceless Assessment Centre for making draft assessment order and provide details of the penalty proceedings to be initiated therein, if any. It further provides for supplying reasons and draft assessment order. In view of above, it can be safely be said that the impugned order was passed by the respondent in violation of principles of natural justice without providing reasons for reopening and the draft assessment order or in other words by not following the prescribed procedure laid down as per the provisions of section 144B of the Act, 1961 for Faceless assessment. This petition succeeds and is accordingly allowed. The impugned order of assessment passed by the respondent u/s 147 read with Section 144B and demand notice under section 156 of the Act are quashed and set aside. The respondent/Revenue will be at liberty to proceed with assessment under the provisions of section 144B of the Act, 1961, as permissible under the law for providing the reasons for reopening and the draft assessment order so as to provide an opportunity of hearing to the petitioner. Such exercise shall be completed within 12 weeks from the date of receipt of copy of this order.
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