TMI Blog2021 (7) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act as well as notice for initiating penalty proceedings issued under Section 270A and 271AAC(I)of the Act are set aside - the respondents/revenue is given liberty to pass a fresh assessment order in accordance with law. The petitioner is also given liberty to challenge any action of the respondents/revenue in accordance with law, in the event it is aggrieved by the same. - W.P.(C) 6223/2021 & CM APPL. 19717/2021 - - - Dated:- 8-7-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA Petitioner Through: Ms. Kavita Jha, Advocate with Mr. Vaibhav Kulkarni, Advocate. Respondents Through: Mr. Puneet Rai, Sr. Standing Counsel with Ms. Adeeba Mujahid, Jr. Standing Counsel. J U D G M E N T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... senior standing counsel appearing on behalf of respondents/revenue states that the record presently placed before the Court would show that though no show cause notice-cum-draft assessment order was issued, yet several opportunities had been granted by the respondents/revenue to the petitioner, before the said date, to explain its case. 8. This argument of the respondents/revenue is contrary to the statutory scheme, as provided in Section 144B of the Act. The relevant portions of Section 144B xvi (a) and (b) as well as Section 144B(9) of the Act are reproduced hereinbelow:- 144B. (1) Notwithstanding anything to the contrary contained in any other provisions of this Act, the assessment under sub-section (3) of section 143 or under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the petitioner is correct in submitting that Section 144B of the Act has been violated and the assessment proceeding has been completed in the present case in violation of the principles of natural justice. 10. Consequently, the impugned assessment order dated 11th June, 2021 issued under Section 143(3) read with Section 144B of the Act along with accompanying notice of demand issued under Section 156 of the Act as well as notice for initiating penalty proceedings issued under Section 270A and 271AAC(I)of the Act are set aside. However, the respondents/revenue is given liberty to pass a fresh assessment order in accordance with law. The petitioner is also given liberty to challenge any action of the respondents/revenue in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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