TMI Blog2022 (2) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Authority is held duty bound to consider such objections and thereafter, to direct the Assessee to file a return of Assessment year in question. Thus, giving of an opportunity is a must before proceeding against the person other than searched person after providing note of satisfaction and passing of a reasoned and speaking order after such opportunity is made available and the assessee avails such opportunity to file objection. In the instant case, we could notice from the material which has been furnished and the objections were raised against the satisfaction note supplied by a speaking order and those objections have been disposed of on 27.12.2021. This Has happened subsequent to the filing of the present petition and therefore, this petition would not survive as the essential prayer was to direct the authority concerned to consider the objections. Request of one week time is made to reply to the final show cause notice dated 27.12.2021 which has been issued after disposing of the objections, as the apprehension on the part of the petitioner is of framing of the Assessment on or before 31.12.2021 and the demand raised in the last show cause notice has been almost doubl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se. 2. In case of search and seizure under Section 132 of the Income Tax Act, 1961 ( the Act hereinafter) carried out at the premises of the SSS (Satyam, Sangani, Shaligram) Group of Companies on 06.03.2018, the satisfaction note had been recorded by the Assessing Officer on 10.03.2021 which was concerning the searched person. The respondent issued the notices under Section 153 C of the Act pursuant to the search and seizure for Assessment Years 2012-2013 to 2018-2019. After the satisfaction note was recorded by the Jurisdictional Assessing Officer of the petitioner, which is the Assistant Commissioner of Income Tax, Central Circle- 2(3), Ahmedabad on 28.05.2021, the notice came to be issued on 16.06.2021 by the respondent. The petitioner categorically requested for supplying of the copy of satisfaction note of both the Assessing Officer i.e. the Assessing Officer of searched person and that of the petitioner. 3. On 21.06.2021 the petitioner furnished the copies of return of income along with other requisite documents and on 26.10.2021 the respondent issued further notices under Section 143 (2) of the Act for the Assessment Years 2015-2016 to 2018-2019. 4. The satisfac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the record that the jurisdictional Assessing Authority, upon having a reason to believe that the documents seized indicate escapement of income, has issued Show-Cause Notices under Section 153C to the assessee for reassessment of his income during the assessment years 2001-2002 to 2006-2007. Thereafter, upon request of the assessee, the Assessing Authority has furnished him with the copies of documents seized under Section 132A. The assessee being dissatisfied with the said documents instead of filing his explanation/reply to the Show-Cause Notices, has filed a Writ Petition before the High Court impugning the said notices. 14. In our considered view, at the said stage of issuance of the notices under Section 153C, the assessee could have addressed his grievances and explained his stand to the Assessing Authority by filing an appropriate reply to the said notices instead of filing the Writ Petition impugning the said notices. It is settled law that when an alternate remedy is available to the aggrieved party, it must exhaust the same before approaching the Writ Court. In Bellary Steels Alloys Ltd. v. CCT [2009] 17 SCC 547, this Court had allowed the assessee therein to wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Bajrang Tea Manufacturing Company Private Limited Anr. vs. Union of India Ors in W.P.A.11894 of 2021 relied upon by the petitioner also while addressing the challenge to the Assessment Order under Section 153 C read with Section 144 of the Act has considered the issue whether before passing the impugned Assessment Orders, the objections/ representations of the petitioner against initiation of the impugned proceedings under Section 153C of the Act were required to be considered or not and if not done, whether it is a violation of principle of natural justice? The Court addressed the issue and held thus: Since in this case it appears from record that the aforesaid representations/objections of the petitioners were not considered and disposed of before passing the aforesaid impugned assessment orders an no opportunity of hearing was given to the petitioners which is a clear violation of principle of natural justice, without going into the merits. of the impugned assessment orders and the aforesaid objections/representations of the petitioners, on the ground of violation of principle of natural justice alone, I am setting aside the aforesaid impugned assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aised against the satisfaction note supplied by a speaking order and those objections have been disposed of on 27.12.2021. This Has happened subsequent to the filing of the present petition and therefore, this petition would not survive as the essential prayer was to direct the authority concerned to consider the objections. 9. At this stage, the learned advocate, Mr.Dhinal Shah has urged this Court that there are other issues to be raised on merit, which may be required to be challenged by the petitioner, however, in absence of any pleading in the present petition, if the law permits, the petitioner will be entitled to raise them taking recourse to law. 10. Request of one week time is made to reply to the final show cause notice dated 27.12.2021 which has been issued after disposing of the objections, as the apprehension on the part of the petitioner is of framing of the Assessment on or before 31.12.2021 and the demand raised in the last show cause notice has been almost doubled. 11. Noticing the disposal of the objections on 27.12.2021 and issuance of demand on 27.12.2021 itself, the petitioner shall be at liberty to make a request to the authority concerned of grant of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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