TMI Blog2024 (4) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... 17.03.2022 when the show cause notice was abruptly issued and the entire proceedings stood concluded within a period of less than fifteen (15) days time. From the pleadings and documents and also the submissions made by Standing Counsel for the Income Tax Department, what also is not very clear is, whether after the reply which the petitioner had submitted on 19.03.2022, the respondent authorities did they ever issue any show cause notice to the assessee for any further proceedings drawn beyond the reply to the show cause notice which the petitioner had already filed. There is no proof of any notice of personal hearing or any other hearing calling upon the petitioner to personally make his submissions. The presumption drawn by the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents : Mr. Vijhay K. Punna, learned Senior Standing Counsel for Income Tax Department Appearing. ORDER (PER THE HON BLE SRI JUSTICE P. SAM KOSHY) The present writ petition has been filed seeking for a writ in the nature of Mandamus declaring the assessment order dated 30.03.2022 passed by the respondent No. 2 vide DIN No. ITBA/AST/S/147/2021-22/1042098087(1) to be void, illegal, arbitrary and without authority of law. The challenge to the said order is also on the ground of the same being in violative of the principles of natural justice. 2. Heard Mr. S.Ravi, learned Senior Counsel for the petitioner and Mr. Vijhay K. Punna, learned Senior Standing Counsel for Income Tax Department appearing for the respondents. 3. Alleging non-complianc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on or before 23.03.2022 and the documents specified in the annexure to the notice. The petitioner gave his reply on the same day and another response on 30.03.2022. However, before the same could be appreciated by the respondent authorities, the impugned order was passed on the same day i.e. on 30.03.2022 leading to filing of the present writ petition. 6. It was also the contention of the learned Senior Counsel for the petitioner that since the dispute was in respect of the assessment year 2014-2015, the show cause notice was issued after so long a period on 17.03.2022. The respondent authorities ought to have given a reasonable period of time rather than hastily proceeding and concluding the entire proceedings in less than fifteen (15) da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 147 of the Act. However, there has not been much of the developments till 17.03.2022 when the show cause notice was abruptly issued and the entire proceedings stood concluded within a period of less than fifteen (15) days time. 10. Further, from the pleadings and documents and also the submissions made by the learned Senior Standing Counsel for the Income Tax Department, what also is not very clear is, whether after the reply which the petitioner had submitted on 19.03.2022, the respondent authorities did they ever issue any show cause notice to the assessee for any further proceedings drawn beyond the reply to the show cause notice which the petitioner had already filed. There is no proof of any notice of personal hearing or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the explanation and details have been sought of an assessment year about seven to eight years old. Thereafter, vide notice dated 21.03.2022 the authority concerned extended the period by another two days. Now there is no proof when these notices issued on 21.03.2022 extending the period from 21.03.2022 to 23.03.2022 have been effectively served upon the petitioner or not. Meanwhile, the petitioner did gave his reply on 19.03.2022 before the authority concerned. 14. For all the aforesaid reasons, we do not find any hesitation in reaching to the conclusion that the proceedings drawn by the respondent authorities apparently seems to be in a hasty manner without a reasonable opportunity being given to the petitioner. Thus, the impugned order th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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