TMI Blog2022 (7) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner society, further finding that the draft assessment order has been passed on 20.03.2022 and within three days assessment order has been passed give little time or no time to the petitioner to make his submission, give the petitioner a personal hearing following principles of natural justice. This Court finds that opportunity to be given to the petitioner before finalizing the assessment with sufficient time. Hence the assessment order dated 26.03.2022 is hereby is set aside directing the department to give the petitioner an opportunity to file his documents, make his submissions and personal hearing and thereafter the authorities to pass orders considering the representation and documents in accordance with law. - W.P.(MD)No.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .02.2022 seeking further clarification in respect of the accounts and documents submitted by the society, directed to explain the nature and the source of income earned by the society during assessment year 2017-2018. The petitioner society furnished documents and accounts as required by the first respondent. Thereafter nothing was heard. To their surprise the first respondent issued impugned demand notice under Section 147 of the Income Tax along with a computation sheet dated 26.03.2022 demanding to pay a sum of Rs.56,77,436/-towards including interest of Rs.12,67,760/-for default in furnishing return under Section 234(A) and a sum of Rs.16,53,600/- for default in payment of advance payment under Section 234(B) of the Income Tax Act. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en clarification, left it as it is and thereafter draft assessment order was passed on 20.03.22 giving all the details and the particulars. The petitioner after receipt of the same had replied and thereafter assessment order was passed on 26.03.2022 under Section 147 r/w144 of the Act. The petitioner had filed his returns, filed documents through the portal now making claim that it is a primary society not equipped with technically qualified persons, hence unable to follow the income tax portal, to file their returns cannot be accepted. He fairly submitted that it is primary cooperative society catering to the agriculturist. 4. Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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