9911796707
TMI Blog2023 (2) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... sal passed the following order : "1. The petitioner is before this Court under Article 226 of the Constitution of India seeking to challenge the order dated 29.09.2021 passed by the respondent under Section 143(3) read with Section 144 B of the Income Tax Act, 1961 assessing the total income of the petitioner for the Assessment Year 2018-2019 by adding the huge amount without availing an opportunity of hearing. 2. According to the petitioner, Assessing Officer, while passing the Assessment Order, has disregarded the binding precedents, the required statutory requirements and the entire addition made of Rs.11.47 Crore (rounded off) is without issuance of the show cause notice and providing of the draft assessment order. 3. We have he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner to be at Rs 17,73,98,364/- . 4.1 The serious grievance on the part of the petitioner is that he has been deprived of the draft assessment order as also the opportunity of personal hearing, and the same could have been availed had the draft assessment order along with the show cause notice was issued. The demand notice under Section 156 of the I.T Actas well as the penalty under Section 274 read with Section 270 A of the Act had been made. 5. The respondent appeared and filed affidavit-in-reply denying all allegations. It is not in dispute that on 27.9.2021, the show cause notice was issued to the assessee to comply with the same on 28.9.2021. Since the case was getting time barred on 30.9.2021. The last reply was filed by the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime. It was not possible to meet with the time line of 30.9.2021 and otherwise, requisite opportunity had already been granted. 9.1 It is thus quite clear that except the reply of the assessee which the respondent construe to be the opportunity as required to be granted under the law he has not been availed much less the offering of the personal hearing and issuance of the draft order after getting approval of the higher authority. The Assessing officer was promoted during April 2021 and therefore, was holding an additional charge in addition to his substantial charge with minimal supporting staff and without adequate infrastructural facilities from July 2021 and that hardly is the ground for non-compliance of the provision of the law. An ..... X X X X Extracts X X X X X X X X Extracts X X X X
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