TMI Blog2022 (8) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... and remanded to the file of concerned respondent. The petitioner is granted four weeks time from date of issuance of this order, to file his reply to the proposals contained in the show cause notice, as well as the points raised in the impugned order, that shall also be read as a show cause notice and nothing more. The petitioner shall be heard thereafter and an order passed by the Assessing Authority taking note of the submissions of the assessee both written and oral as well as any supportive documents filed. - W.P(MD).Nos.15187 and 15188 of 2022 and W.M.P(MD).Nos.10877, 10879, 10882, 10885, 10878, 10880, 10887 and 10888 of 2022 W.P(MD)No.15187 of 2022 - - - Dated:- 28-7-2022 - THE HONOURABLE MR. JUSTICE M. NIRMAL KUMAR For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der under Section 263 of the IT Act is now subject matter of appeal before the Income Tax Appellate Tribunal in ITA Nos.314 and 315 of 2022, pending adjudication. This being so, petitioner received a notice under Section 142 (1) of the IT Act, dated 14.02.2022 electronically through ITBA portal calling for details as per annexure and the same was followed by issuance of another notice under Section 142 (1) of the IT Act, dated 15.03.2022 calling for details as per earlier notice on or before 19.03.2022. 4. The show cause notice under Section 144 of the IT Act, dated 19.03.2022 issued for completing the assessment on the basis of the materials available on record. The show cause notice along with draft assessment order issued on 27.03.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss. 6. The petitioner further produced the order passed by this Court in W.P(MD)Nos.7444 of 2022 and 11605 of 2021, wherein, this Court finding that giving one or two days time to file a reply and objections of the petitioner is totally inadequate and set aside the order. 7. The learned Standing Counsel for the respondents submits that the petitioner filed his income tax returns for the assessment year 2012-2013 and 2013-2014. Thereafter, the assessment was completed under Section 143 (3) read with Section 147 of the IT Act on 12.09.2017. The Principal Commissioner invoking Section 263 of the IT Act has passed orders. During the course of proceedings under Section 263 of the IT Act, Principal Commissioner of Income Tax Department i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs and sundry debtors to be verified. The case was transferred to the Faceless Assessment Centre. Accordingly, notice dated 15.03.2022 under Section 142 of the IT Act was issued. He further submitted that show cause notice under Section 144 of the IT Act, dated 19.03.2022 issued to the assessee to submit his reply on or before 21.03.2022. The assessee neither furnished any details nor submitted any documents. Thereafter, draft assessment order issued to the petitioner on 25.03.2022 for the assessment year 2013-2014 and 27.03.2022 for the assessment year 2012-2013. Thereafter, final order passed on 29.03.2022 and 30.03.2022 respectively. Further submitted that the petitioner having received the show cause notice, not responded to the same. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2021. This Court set aside the assessment order passed against the petitioner, dated 29.03.2022 for assessment year 2013-2014 and 30.03.2022 for assessment year 2012-2013. Now, the Assessing Officer is directed to take up the assessment from the stage of issuance of show cause notice giving opportunity to the petitioner to make his objections and to produce documents enable him to make his reply, to access to the portal and thereafter, following the procedure by giving personal hearing or video conferencing and thereafter to conclude the assessment. Since the petitioner only prays for a remand, the assessment is set aside and remanded to the file of concerned respondent. The petitioner is granted four weeks time from date of issuance of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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