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TMI Blog2024 (9) TMI 1528X X X X Extracts X X X X X X X X Extracts X X X X ..... t petitions challenging the impugned Assessment Order dated 22.09.2021 passed for the Assessment Year 2014-2015 and the impugned Assessment Order dated 24.09.2021 passed for the Assessment Year 2015-2016. 3. As far as the Assessment Year 2014-2015 is concerned, the petitioner had not filed regular return of income under Section 139(1) of the Income Tax Act, 1961 (hereinafter referred to as the Act) and therefore, a notice under Section 148 of the Act was issued by the third respondent to the petitioner on 24.07.2019 and 02.07.2019 for 2014- 2015 and 2015-2016 respectively. 4. The petitioner was thereafter issued with notices on the following dates for the Assessment Year 2014-2015 under Section 142(1) of the Act:- Sl.No. Date of the not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout allowing the petitioner to upload the required informations/documents, the impugned Assessment Orders were passed and therefore, the impugned Assessment Orders warrant interference, and the petitioner prayed for one more opportunity. 9. Learned counsel for the petitioner would further submit that as per Section 144B of the Act, the petitioner is entitled for two draft Assessment Orders which have not been furnished and therefore on this ground also the impugned Assessment Orders are liable to be quashed. In this connection, a reference was made to the decision of this Court rendered in Samuel Vs. The Income Tax Officer, National e- Assessment Centre, Delhi and another vide order dated 05.09.2023 in W.P.No.25303 of 2021, wherein, the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner's return which was belatedly filed on 01.09.2021 shall also be allowed to be uploaded. However, it is made clear the issue has to be decided independently based on the procedure as it stands today. 16. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed." 10. The learned Senior Standing Counsel for the respondents on the other hand submits that several opportunities had been given to the petitioner by the second respondent through various notices mentioned above and therefore these writ petitions are devoid of merits. 11 That apart, the learned Senior Standing Counsel further submits that the petitioner has an alternate remedy before the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X
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