TMI Blog2022 (3) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... RE ORS. [ 2021 (6) TMI 17 - DELHI HIGH COURT] Thus the prayer made in the writ petition is allowed.The impugned assessment order dated 07.06.2021, as well as consequential notices i.e., the notice of demand issued under Section 156 of the Act, and the notice issued for initiation of penalty proceedings under Section 270A of the Act, of even date, are set aside. - W.P.(C) 6158/2021 and CM APPL. 19532/2021 - - - Dated:- 10-3-2022 - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MR JUSTICE JASMEET SINGH Petitioner Through: Ms Kavita Jha, Advocate. Respondents Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Mr Shlok Chandra, Jr. Standing Counsel and Ms Mansie Jain, Advocate. [Physical Hearing/Hybrid Hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... capital receipt. In support of this plea, our attention has been drawn to the certificate issued by the Land Acquisition Officer, dated 16.03.2020. This certificate is appended on page 128 of the paper book. ii) Secondly, the respondents have treated the petitioner differently, inasmuch as, another assessee who received compensation in the form of interest under Section 28 of the LAC Act was not subjected to tax qua that part of his income. (ii)(a) For this purpose, our attention has been drawn to the assessment order passed in the case of Mr. Jitender Kumar Sharma. The assessment order is appended on page 125 of the paper book. iii) Thirdly, the impugned assessment order is contrary to the Supreme Court judgement rendered i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 7,34,28,895/- to the taxable income of the petitioner, as income from other sources. Pertinently, this addition was arrived at, based on the following computation noted in the show cause notice-cum-draft assessment order: 1. Total income Returned ₹ 29,66,880/- 2. Addition (As discussed in para 9.2 ) (Interest received on enhanced compensation) (rounded off) ₹ 14,68,57,790/- Less: Deduction @50% ₹ 7,34,28,895/- iii) Total assessed income ₹ 7,63,95,775/- (v) As is evident from above, the addition in the petitioner s income was proposed on account of interest received by him from the Land Acquisition Collector ( LAC ) on enhanced compensation for acquisition of his land. As r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the SOP framed by the CBDT are extracted hereafter: 144B. Faceless assessment - xxx xxx xxx (7) For the purposes of faceless assessment- xxx xxx xxx (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 assessment order, the assessee or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the income-tax authority in any unit; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly apply in this case, as a specific request for personal hearing was made on behalf of the petitioner. The request made by the petitioner is contained in its communication dated 23.04.2021, appended on page 324 of the paper book [See Annexure P-29 (Colly)]. 7.3. We may also note that, in the Lemon Tree Case, we had queried Ms. Malhotra as to whether any standards, procedures and processes have been framed by revenue in terms of sub-clause (h) of clause (xii) of Section 144B(7) 1 of the Act . Ms. Malhotra had informed us that, in this regard, she had no instructions. We have queried Ms. Malhotra, once again today. Ms. Malhotra says that she has, still, not received any instructions in that regard. 7.4. Therefore, we have to pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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