9911796707
TMI Blog2022 (4) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of Certiorari quashing / set aside the Assessment Order passed u/s. 143(3) r.w.s. 144B of the Act for A.Y. 2018-19 making huge addition of Rs. 9,87,82,395/- without considering the submission and request for personal hearing and passing high pitch assessment order by making addition on various grounds. b. Pending hearing and final decision of the writ petition, to stay the assessment order and / or demand of Rs. 4,43,56,034/-. c. Pass any other order(s) as this Hon'ble Court may deem fit and more appropriate in order to grant interim relief to the petitioner. d. Any order and further relief deemed just and proper be granted in the interest of justice. e. To provide for the cost of this petition." 2. We have heard Mr. Hardik Vor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner; (d) Any other and further relief deemed just and proper be granted in the interest of justice; (e) To provide for the cost of this petition." 2. It is urged by learned advocate Mr. Hardik Vora that in e-portal, the e-proceeding response acknowledgment number has been generated. The procedure for faceless assessment as provided under Section 144(B) requires all documents and replies to be submitted by virtual mode. The acknowledgment number is reflective of the response having given on 26.07.2021 which was the last date scheduled by the department and yet, the assessment finalized indicates nonresponse on the part of the petitioner. 3. Issue Notice returnable on 14.09.2021. Direct service to the respondent no.2 is permitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appears that the case on hand being one of faceless assessment under Section 144 B of the Act, a show cause notice along with the draft assessment order was issued to the writ applicant assessee on 14.06.2021. The assessee was asked to file his reply on or before 26.07.2021. 9. It is not in dispute that the writ applicant assessee filed his reply to the show cause notice. This is evident from the stance of the Revenue itself as reflected in the affidavit-in-reply, more particularly, the averments made in para 10 thereof as under: "10. So far the contention raised in Para-2.4 of the petition, I state and submit that the petitioner has filed the submission vide acknowledgement dated 26.07.2021 in response to draft show cause notice dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order sheet entry of the assessment records show that the draft assessment order was issued vide show cause notice dated 14.07.2021 and the assessee had filed the submission on 26.07.2021. 12. So far the contention raised in Para-3.1 of the petition, I state and submit that the petitioner seeks to state the whole history of the case starting from the selection for scrutiny and issue of notice to finalization of the assessment without considering the reply dated 26.07.2021 filed by the petitioner. The petitioner has stated that the detailed reply was made on 26.07.2021 within the time allotted in the show cause notice issued on 14.07.2021. This reply was not considered by the Assessing Officer and assessment was finalised without conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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