2022 (2) TMI 438

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.... pitched Assessment order and demand thereof direction the respondent to make the assessment afresh after affording proper and due opportunity and considering the submissions of the petitioner; and/or (iii) To direct the appropriate authority to stay the demand recovery proceedings till the disposal of the case; and/or (iv) To issue any other writ, order or direction as this Hon'ble Court deems just and fair in the facts and circumstances of the case to give relief to the petitioner." 2. The grievance of the petitioner as projected by learned counsel for petitioner Shri Ashish Goyal is that though an appeal u/S 246A of the Income Tax Act, 1961 is pending before the Appellate Authority against the order of assessment....

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.... assessment order or final draft assessment order or revised draft assessment order, and an opportunity is provided to the assessee by serving a notice calling upon him to show cause as to why the assessment should not be completed as per the such draft or final draft or revised draft assessment order, the assessee or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the income-tax authority in any unit;" (Emphasis supplied) 6. The aforesaid provision dealing with Faceless Assessment confers right upon the assessee to seek personal hearing to present the case or make oral submissions before the Authority. 7. Learned counsel for the....

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....of the impugned assessment order (Annexure P/1) reveals that notices were issued twice to the petitioner once u/S 143(2) of the IT Act through e-mail and thereafter u/S 142(1) of the Act. Both these notices were responded to by the petitioner-assessee. Both these responses were not found satisfactory and were rejected on reasons mentioned in detail in the impugned assessment order. The Assessing Authority also found that the assessee failed to provide documents supportive of his stand, thereafter, final show cause notice was again issued on 27.01.2021 for proposed additions of Rs. 2,86,01,971/- treating it as unexplained income. The impugned order of the assessment further reveals that in response to this final show cause notice, the assess....