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TMI Blog2023 (6) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... r Opposite Parties : Mr. S.S. Mohapatra, Advocate Sr. Standing Counsel (Revenue) ARINDAM SINHA, J. 1. Mr. Pattanaik, learned advocate appears on behalf of petitioner (assessee). He submits, impugned is assessment order dated 21st March, 2022 made under section 147 read with section 144 and 144B in Income Tax Act, 1961. He submits, his client could not comply with the notices issued because of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery from Court he submits, since the assessee had not filed return nor responded to the notices, there was no question of enquiry for allowing indexation. 4. We reproduce below paragraphs-2 and 11 from the writ petition. "2. That in view of the spread of pandemic COVID-19 across many countries of the world including India, causing immense loss to the lives of people, various measures were taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 11. That the non-response to the notices was not intentional or deliberate. The petitioner could not respond to the notices in view of the pandemic situation, which has to be accepted as a reasonable cause. Although the decision of the learned ITAT is not binding but for the sake of judicial consideration, it is humbly submitted that the assessment order passed ex parte for the failure to res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 147 assess income having escaped assessment. In impugned assessment order, also stands invoked is section 144, providing for best judgment assessment. It is clear that the Parliament intended the Assessing Officer to be both investigator, for purpose of detecting income having escaped assessment and adjudicator, for making the best judgment assessment. There does not appear to be any dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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