9911796707
TMI Blog2021 (12) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... the Constitution of India. The Assessment order passed under Section 143(3) read with Section 144B of the Income Tax Act on the ground of non-compliance of the provision of law. It is the grievance on the part of the petitioner that the respondent has failed to follow the procedure under Section 144 B and straightaway pass the order of assessment without issuing the show cause notice cum draft assessment order for giving any opportunity of hearing to the petitioner. The prayer sought for are as follows: 7 (a) quash and set aside the impugned order at Annexure-'A' to this petition; (b) pending the admission, hearing and final disposal of this petition, to stay implementation and operation of the order at Annexure-A to this petition and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing for the petitioner and learned senior standing counsel, Mr.Varun Patel appearing for respondentdepartment. 4. Request has been made by the learned senior standing counsel, Mr.Varun Patel to grant the time as there is no detail obtained from the National Faceless Assessment Centre and it is not feasible for him to get it in a near future. It is also further submitted that the cause title since was not proper, the concerned officer also was unable to provide the necessary instructions. 5. We have also heard learned advocates on both the sides on the interim relief as the time is expiring on 29.11.2021 for preferring the appeal. 6. Noticing the nature of litigation and the averment set out questioning the noncompliance of provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 27.09.2021 the final order, demand notice and penalty notice have been dispatched. 4. It is admitted that only draft assessment order was served upon the Assessee on 23.09.2021 without fixing any date for furnishing the reply and the final show cause notice availing the opportunity of hearing to the petitioner has not been served upon the Assessee. The Assessment Order was finalized and submitted for approval of Range Head on 24.09.2021. Thus, it is clear that as per the provision of Income Tax Act, 1961 under Section 144B(1) (xvi) and 114B(1)(xx)(ii), the final notice along with the draft assessment order has not been served upon the petitioner. 5. This Court has heard the learned senior advocate, Mr.Soparkar along with learned advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order of assessment and consequent notice of demand is quashed and set aside. The respondent/revenue will be at liberty to proceed with the process of assessment under the provisions of Section 144B read with section 144C of the Income Tax Act, 1961 as permissible under the law obviously after issuance of the final notice-cum-draft assessment order and on availing an opportunity to the petitioner. The petitioner shall be given the opportunity to prefer response and the objection to the same, if it so desires. Opportunity of hearing if is sought for, the same shall be accorded including opportunity of personal hearing. Let the procedure under section 144B read with Section 144C of the Income Tax Act, 1961 be followed by the revenue scr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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