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TMI Blog2022 (6) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... it Petition. 2.The contention of the petitioner is that he earlier filed his return on 10.03.2017 for the assessment year 2016-2017. The return of the petitioner/assessee was selected for limited scrutiny and an order under Section 143(3) of the Act was passed on 29.10.2018, accepting the income tax return by the petitioner. Thereafter, on 25.03.2021 a notice under Section 148 of the Act was issued and the same was served on the petitioner on the same day by E-mail. Though the petitioner has filed return of income in response to the notice under Section 148 of the Act, the same was not E-verified within the due date. Hence, another notice under Section 142(1) of the Act was issued by the third respondent on 26.10.2021, directing the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department in a hasty manner, without giving proper notice and considering the petitioner's reply and the difficulty faced by him in uploading the documents in the Web Portal, in violation of principal of natural justice, has passed the impugned order and hence, the same has to be set aside. 5.The third respondent filed counter affidavit. The learned Senior Standing Counsel appearing for the respondents submits that the petitioner had filed his return of income for the assessment year 2016-2017 on 10.03.2017, admitting total income of Rs.9,98,920/-. The case of the petitioner/assessee was selected for limited scrutiny under Computer Assisted Scrutiny Selection [CASS] to verify source for the cash deposits made in his bank accounts. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Assessing Officer is required to issue notice under Section 143(2) of the Act or notice under Section 142(1) of the Act, as the case may be. In this case, though the petitioner has filed return of income in response to the notice under Section 148 of the Act, the same could not be E-verified within the due date. Since no valid return of income was available, notice under Section 143(2) of the Act was not issued. Notice under Section 142(1) of the Act was issued on 26.10.2021 and thereafter, the case was transferred to the National Faceless Assessment Centre (NaFAC) for completion of re-opened scrutiny assessment in faceless manner. On 23.11.2021, S.P.Ulagappan, Chartered Accountant, sent a WhatsApp Message to the Jurisdictional Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice dated 16.03.2022, was issued to the petitioner giving one more opportunity for furnishing his explanation along with documentary evidence. The petitioner requested 10 days' time on 17.03.2022 for furnishing details. However, the said request was not considered as the assessment was getting barred by limitation of time on 31.03.2022. The Faceless Assessing Officer had considered the claim of the petitioner that the value of the building was reduced because of Chennai flood in 2015. Hence, the claim of the petitioner was not accepted as the same was not supported with any documentary evidences. 8.Considering the above said rival submissions and on perusal of the materials, it is seen that the petitioner had attempted to send a repl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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