2022 (1) TMI 965

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.... ARAVIND, ADV. FOR R2 TO 5)   O R D E R S.SUJATHA J., This writ petition is directed against the assessment order dated 29.09.2021 passed by respondent No.3 for the assessment year 2018-19 along with the impugned demand notices issued under Section 156, Section 274 read with Section 270A and Section 274 read with Section 271AAC(1) of the Income Tax Act, 1961 ("the Act", for short) inter alia challenging the letter dated 29.09.2021 issued by respondent No.3 (Annexure-E) to assume jurisdiction in the case of the petitioner for the assessment year 2018-19 relying on the letter dated 28.09.2021 issued by the respondent No.5, further seeking for a declaration that sub-section (8) of Section 144B of the Act is unconstitutional. 2. Learn....

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....itioner to furnish the documents and information on or before 29.09.2021 at 4.00 p.m. 4. It is the grievance of the petitioner that no reasonable opportunity was provided to furnish the reply to the notice along with the information and documents. The assessment order was concluded on 29.09.2021 in breach of principles of natural justice. 5. Learned counsel for the petitioner placing reliance on the judgment of the High Court of Bombay in the case of Vodafone India Limited -vs- Union of India1 as well as the ruling of the Hon'ble Apex Court in the case of Magadh Sugar and Energy Limited vs- The State of Bihar and Others2 and the Circular No.F.No.225/97/2021/ITA-II dated 06.09.2021 1 (2013) 40 Taxmann.com 545 (Bombay) 2 2021(5) KLT 667....

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....rder. However, learned counsel is not in a position to dispute the arguments advanced by the learned counsel for the assessee, inasmuch as, breach of the principles of natural justice in providing less than 24 hours time for giving reply to the notice issued by the Assessing Officer. 7. We have given our anxious consideration to the arguments advanced by the learned counsel appearing for the parties and perused the material on record.   8. It is exfacie apparent that the notice under Section 142(1) of the Act was issued by respondent No.3 on 28.09.2021 calling upon the petitioner to file his reply on or before 29.09.2021 at 04.00 p.m. The respondent No.3 has issued the impugned letter dated 29.09.2021 addressed to the petitioner info....

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....tution; (b) there has been a violation of the principles of natural justice; (c) the order or proceedings are wholly without jurisdiction; or (d) the vires of a legislation is challenged; (iv) An alternate remedy by itself does not divest the High Court of its powers under Article 226 of the Constitution in an appropriate case though ordinarily, a writ petition should not be entertained when an efficacious alternate remedy is provided by law;" 10. Similarly in the case of Vodafone India Limited (supra), the High Court of Bombay while considering the show cause notice issued to the assessee giving less than 24 hours to respond to the show cause notice observed that the same is a flaw in the decision making process and therefore....