TMI Blog2022 (11) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... oner and thereafter, the proceedings shall continue in accordance with law. Present writ petition along with pending application is disposed of. - W.P.(C) 13553/2021 & CM APPL.42773/2021 - - - Dated:- 18-11-2022 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA Petitioner Through: Mr.Piyush Kaushik, Advocate. Respondent Through: Mr. Puneet Rai, Sr.Standing Counsel for Revenue. J U D G M E N T MANMOHAN, J: 1. Present writ petition has been filed challenging the impugned final assessment order dated 8th September, 2021 issued under Section 143(3) read with Section 144B of the Income Tax Act, 1961 (the Act) for the Assessment Year 2018-19. 2. On the first date of hearing, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner to examine as to whether the National Faceless Assessment Centre would withdraw a final assessment order passed in violation of principles of natural justice and/or without issuing show cause notice and draft assessment order as well as without considering the reply and/or assessee s request for a personal hearing. 6. On 23rd December, 2021, the Principal Chief Commissioner of Income Tax, NaFAC had filed an affidavit stating as under:- A. On the issue of alerts checks: In this respect it is respectfully submitted that a systemic intervention is being introduced in the form of alerts and checks in the Income Tax Business Application (ITBA) to ensure that wherever required under the law, final assessment order is not pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such assessment or other Income-tax proceedings and also to provide relief to the assessee in case of any unreasonable addition. Remedial measures like rectification provisions under section 154 of the Income Tax Act, reopening provisions under section 147 of the Act and revision proceedings under section 263/264 of the Act are available to the Department to correct the errors subsequently. In addition to the above, the assessee also has various appellate channels available to him in case there is any prejudice caused to his interest like provision for filing an appeal before the Commissioner of Income Tax (Appeals)/ITAT as well as invoking the writ jurisdiction before the jurisdictional High Court/Supreme Court. However, there is no provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng without issuing a show cause notice / a draft assessment order which has been mandated under Section 144B(1)(xvi)(b) of the Act, the impugned assessment order dated 8th September, 2021 issued under Section 143(3) read with Section 144B of the Act is set aside and the Respondent is directed to issue a show cause notice within four weeks. The Respondent is at liberty to issue a draft assessment order / show cause notice to the petitioner and thereafter, the proceedings shall continue in accordance with law. 10. With the aforesaid direction, the present writ petition along with pending application is disposed of. This Court clarifies that it has not commented on the merit of the controversy. The rights and contentions of all the parties ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
