2021 (12) TMI 825

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....before this Court challenging under Article 226 of the Constitution of India. The Assessment order passed under Section 143(3) read with Section 144B of the Income Tax Act on the ground of non-compliance of the provision of law. It is the grievance on the part of the petitioner that the respondent has failed to follow the procedure under Section 144 B and straightaway pass the order of assessment without issuing the show cause notice cum draft assessment order for giving any opportunity of hearing to the petitioner. The prayer sought for are as follows: 7 (a) quash and set aside the impugned order at Annexure-'A' to this petition; (b) pending the admission, hearing and final disposal of this petition, to stay impl....

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....e National Faceless Assessment Centre, New Delhi by next week. 3. We have heard the learned advocate, Mr.B.S.Soparkar appearing for the petitioner and learned senior standing counsel, Mr.Varun Patel appearing for respondentdepartment. 4. Request has been made by the learned senior standing counsel, Mr.Varun Patel to grant the time as there is no detail obtained from the National Faceless Assessment Centre and it is not feasible for him to get it in a near future. It is also further submitted that the cause title since was not proper, the concerned officer also was unable to provide the necessary instructions. 5. We have also heard learned advocates on both the sides on the interim relief as the time is expiring on....

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....t from Review Unit on 24.09.2021 and Assessing Officer of Assessment Unit forwarded the Assessment Order for approval to Range Head on 24.09.2021. Thereafter, on 27.09.2021 the final order, demand notice and penalty notice have been dispatched. 4. It is admitted that only draft assessment order was served upon the Assessee on 23.09.2021 without fixing any date for furnishing the reply and the final show cause notice availing the opportunity of hearing to the petitioner has not been served upon the Assessee. The Assessment Order was finalized and submitted for approval of Range Head on 24.09.2021. Thus, it is clear that as per the provision of Income Tax Act, 1961 under Section 144B(1) (xvi) and 114B(1)(xx)(ii), the final notice along wit....