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TMI Blog2021 (5) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... of time for deposit of requisite court fees and filing the duly sworn, notarized and/or affirmed affidavits along with the present petition. The captioned application is disposed of with a direction to the applicant/petitioner to deposit the requisite court fees and file the said affidavits, within three days of the resumption of the normal and usual work pattern by this court. W.P.(C) No.5427/2021 & CM No.16831/2021[Application filed on behalf of the petitioner seeking stay on the operation of the assessment order dated 22.04.2021] 3. Mr. Rohit Jain, who appears on behalf of the petitioner, says that the impugned assessment order, dated 22.04.2021, issued under Section 143(3) read with Section 144B of the Income Tax Act, 1961 [in short ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel, who appears on advance notice on behalf of the respondents/revenue, draws our attention to clause (viii) of subsection (7) of Section 144B of the Act. Based on the said clause, it is contended by Ms. Malhotra that, the petitioner cannot demand a personal hearing, as a matter of right. In this behalf, it may be relevant to extract the relevant provisions: "144B. Faceless assessment: (7)(vii) in a case where a variation is proposed in the draft assessment order or final draft assessment order or revised draft assessment order, and an opportunity is provided to the assessee by serving a notice calling upon him to show-cause as to why the assessment should not be completed as per the such draft or final draft or revised draft assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ramed by respondent no. 1. Ms. Malhotra says that, in this regard, she would have to revert with instructions. 7. To our minds, prima facie, once an assessee [i.e., the petitioner, in this case] requests for a personal hearing, the officer in-charge, under the provisions of clause (viii) of Section 144B(7) of the Act, would have to, ordinarily, grant a personal hearing. 7.1. In any event, since Ms. Malhotra is not able to inform us as to whether steps under sub-clause (h) of Section 144B(7)(xii) of the Act have been taken by respondent no. 1, we are inclined, at least at this stage, to agree with the contentions advanced on behalf of the petitioner. 8. Accordingly, issue notice. Ms. Malhotra accepts service on behalf of the respondents/r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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