TMI Blog2023 (7) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... re of the e-mail addresses that the petitioner was using. Given this position, we cannot but accept, that the requirement to serve statutory show cause notice, before taking recourse to best judgment assessment, has not fructified. The first proviso to Section 144 mandates issuance of a show cause notice before taking recourse to the best judgement route. Therefore, for the reasons given her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the parties, the matter is taken up for hearing and final disposal at this stage itself. 3. This writ petition is directed against the assessment order dated 16.05.2023 passed by respondent no.1 under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1961 [in short, Act ]. 4. The impugned assessment order concerns Assessment Year (AY) 2014-15. 5. Learned couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anna@jkmail.com [See Annexure P-15 and Annexure P-16 appended on pages 322 and 323 of the case file]. 8. Furthermore, the record also shows that in response to the notice dated 13.01.2023 issued to the petitioner under Section 142(1) of the Act, a detailed reply was filed on 07.02.2023. 9. It is the petitioner s contention that had this reply been taken into account, the end result ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taking recourse to the best judgement route. 12.1 Therefore, for the reasons given hereinabove, the impugned assessment order is set aside. 12.2 Liberty is, however, given to the AO to pass a fresh assessment order. In this behalf, the AO will take next steps in law, as per the provisions of the Act, which would include the issuance of a formal show cause notice at the correct e-mail addres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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