TMI Blog2023 (6) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... ling with the request of the petitioner for accommodation, has passed the impugned assessment order u/s 147 r.w.s. 144B. There was clearly a violation of principles of natural justice. The petitioner was entitled to know whether or not his request for accommodation was being entertained. Having regard to the aforesaid circumstances, the impugned assessment order is set aside. The AO is, howe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice. 4. Given the direction that we propose to pass, Mr Gupta says that he does not wish to file a counter-affidavit in the matter, and he will argue the matter based on the record presently available with the court. 5. Therefore, with the consent of the counsel for parties, the writ petition is taken up for hearing and final disposal of the case, at this stage itself. 6. The record s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2023. 10. The petitioner sought accommodation on the ground that he would require time to gather and/or collate the relevant material. 11. As is evident, the Assessing Officer (AO), without dealing with the request of the petitioner for accommodation, has passed the impugned assessment order dated 12.04.2023, under Section 147 read with Section 144B of the Income Tax Act, 1961 [in short, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17. In view of the fact that the impugned assessment order has been set aside, all consequential notices, i.e., demand and penalty notice, will collapse. 18. The above captioned writ petition is disposed of, in the aforesaid terms. 19. Pending interlocutory application shall stand closed. 20. Parties will act based on the digitally signed copy of the order. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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