TMI Blog2023 (5) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... n accordance with law - HELD THAT:- Leave granted.Appeal stands disposed of in terms of the signed order. Validity of assessment order - Breach of the provisions of the Faceless Assessment Scheme, 2019 - non granting of personal hearing - non furnishing of draft assessment order - HC [ 2021 (9) TMI 1108 - BOMBAY HIGH COURT ] said assessment order not having been passed in conformity with the requirements of the Faceless Assessment Scheme, 2019 has to be treated as non-est and shall be deemed to have never been passed - HELD THAT:- Leave granted. The Appeal stands disposed of in terms of the signed order. Penalty u/s 274 r.w.s. 270A - assessment order itself has been passed in breach of the mandatory requirements u/s 144B - As d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being prejudicial to the interest of assessee, no opportunity has been provided to the assessee by having him served with a show cause notice as well as draft assessment order - ASG, has submitted that, in that case, the High Court ought to have remanded the matter to the AO for a fresh order - HELD THAT:- As required to be noted that, in para 16(b), the High Court itself has reserved the liberty in favour of the Revenue to take such de novo proceedings as required in accordance with law, even if the matter is not remanded to the Assessing Officer, it will always be open for the Department to initiate fresh assessment proceedings in accordance with law and setting aside the Assessment Orders shall not come in the way of the Revenue. With ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and it is ultimately for the High Court to take a call on the aforesaid in accordance with law and on its own merits and after hearing both the parties. Special Leave Petition stands disposed of. Pending applications, if any, also stand disposed of. Validity of assessment u/s 144B - Assessment Order has been passed without following principles of natural justice and without even issuing a show-cause notice with a draft Assessment Order as mandatorily required u/s 144B [ 2021 (10) TMI 1407 - BOMBAY HIGH COURT ] - HELD THAT:- Leave granted. Appeal stands disposed of in terms of the signed order. Pending applications, if any, stand disposed of. Assessment u/s 144B - no draft assessment order was served - As per HC [ 2021 (10) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dv. Mr. Shyam Gopal, Adv. Chinmayee Chandra, Adv. Mr. Prasenjeet Mohapatra, Adv. Mr. Raj Bahadur Yadav, AOR For the Respondent : Mr. Devendra H. Jain, Adv. Mr. Dharan Gandhi, Adv. Mr. Rajat Mittal, AOR Mr. Sameer Parekh, Adv. Mr. Ishan Nagr, Adv. Mr. Prateek Khandelwal, Adv. M/s. Parekh Co., AOR Mr. Percy J. Pardiwala, Sr. Adv. Mr. Vishal Kalra, Adv. Mr. Anil Kumar Gautam, AOR Mr. Alok Yadav, Adv. Mr. Sunil Mittal, Adv. Mr. Ambhoj Kumar Sinha, AOR ORDER UPON hearing the counsel the Court made the following SLP(C) No. 4906/2022: [ 2021 (10) TMI 750 - BOMBAY HIGH COURT ] Leave granted. The Appeal stands disposed of in terms of the signed order. SLP(C) No. 20008/2022: [ 2021 (9) TMI 1108 - BOMBAY HIGH COURT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave Petition stands disposed of. Pending applications, if any, also stand disposed of. SLP(C) No. 21158/2022: [ 2021 (10) TMI 235 - BOMBAY HIGH COURT ] Application for amendment of cause title is allowed. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the High Court of Judicature at Bombay in Writ Petition No. 1083/2021, by which the High Court has set aside the Assessment Order on the ground that the procedure as required under Section 144B, namely, to furnish the draft Assessment Order upon the assessee has not been complied with, the Revenue has preferred the present Special Leave Petition. Shri Balbir Singh, learned ASG, has submitted that, in that case, the High Court ought to have rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, the basis on which the High Court has passed the impugned order has gone. There might be some substance in what Shri Balbir Singh, learned ASG, is submitting. However, as the respondent-assessee is not before the Court and the omission of Section 144B(9) of the Act w.e.f. 01.04.2021 was not before the High Court, we deem it appropriate to allow the Revenue to file a review application before the High Court to press into service the omission of sub-section (9) of the Section 144B of the Act which has been omitted w.e.f. 01.04.2021 and its effect of omission on the impugned judgment and order passed by the High Court. If such a review application is filed within a period of 6 weeks from today, the High Court to consider the same in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
