TMI Blog2023 (3) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been done by the assessing officer without giving the petitioner assessee an opportunity of being heard in terms of and within the meaning of section 144 of the Act, the orders are liable to be set aside on the said ground of not giving of opportunity and resultant breach of principles of natural justice. The proper course would be to remit back the cases to the assessing officer to be proceeded with from the stage of notice which shall be served upon the petitioner in each case. All the petitions are allowed. Order passed u/s 153C read with section 144 of the Act are set aside. Decided in favour of assessee. - R/SPECIAL CIVIL APPLICATION NO. 7614 of 2022 With 7655 of 2022 With 7624 of 2022, 7629 of 2022 With R/SPECIAL CIVIL APPLICA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tabular form, Sr.No. Special Civil Application No. Assessment year Order date 1. 7614 of 2022 2013-14 29.09.2021 2. 7655 of 2022 2019-20 29.09.2021 3. 7624 of 2022 2018-19 29.09.2021 4. 7629 of 2022 2017-18 29.09.2021 5. 7623 of 2022 2016-17 29.09.2021 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re similar. Therefore, not repeated. 4. The main plank of submission of learned advocate for the petitioner has been that the assessment orders under section 153C read with section 144 of the Act in respect of different assessment years as above came to be passed straightway without serving any notice to the petitioner. It was submitted that the petitioner had no opportunity to meet with the case of the department. There was open breach of natural justice, it was urged. 4.1 Learned advocate for the respondent was at his receiving end when confronted with the aspect that the assessment orders against the petitioner came to be passed without extending opportunity to the petitioner. 5. Section 153C of the Act under which the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the terms of a notice issued under subsection (2) of section 143, the Assessing Officer, after taking into account all relevant material which the Assessing Officer has gathered, shall, after giving the assessee an opportunity of being heard, make the assessment of the total income or loss to the best of his judgment and determine the sum payable by the assessee on the basis of such assessment: Provided that such opportunity shall be given by the Assessing Officer by serving a notice calling upon the assessee to show cause, on a date and time to be specified in the notice, why the assessment should not be completed to the best of his judgment: Provided further that it shall not be necessary to give such opportunity in a cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the modes above, any notice was received by him. It was only when the petitioner opened the portal to check the demand for assessment year 2021-2022, he knew about the impugned orders of re-assessment and the consequential penalty orders. 6. When the assessment under section 153 read with section 144 of the Act have been done by the assessing officer without giving the petitioner assessee an opportunity of being heard in terms of and within the meaning of section 144 of the Act, the orders are liable to be set aside on the said ground of not giving of opportunity and resultant breach of principles of natural justice. The proper course would be to remit back the cases to the assessing officer to be proceeded with from the stage of notic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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