2022 (3) TMI 1352

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r>Dated:- 24-2-2022<br>WRIT PETITION No.18176/2021 (T-IT) - -<br>Income Tax<br>THE HON&#39;BLE MR.JUSTICE S. SUNIL DUTT YADAV PETITIONER: SRI SANDEEP HUILGOL, ADVOCATE RESPONDENTS: SRI JEEVAN J. NEERALGI, ADVOCATE ORDER The petitioner has sought for issuance of appropriate writ to quash the impugned Assessment Order dated 09.09.2021 for the Assessment Year 2018-2019 passed by the first respond....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sively through Video Conferencing. 3. As regards the notice at Annexure-G dated 20.04.2021, the petitioner has also made out a reply at Annexure-H dated 22.04.2021 and has specifically requested for a personal hearing. 4. The petitioner submits that the request of opportunity of personal hearing through Video Conferencing is part of the record as reflected from the portal, the screen shot of whi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 02.05.2021 has requested for personal hearing. In this regard, it is submitted that in faceless scheme there is no provision of personal hearing. Therefore, draft assessment order passed is attains is finality." 6. It is submitted that the stand of the Authority that there is no provision of personal hearing is contrary to law, and the settled procedure. Attention is drawn to Section 144B(7)(vii....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....equested. 8. Learned counsel appearing for the Revenue submits that the circumstances will have to be made out justifying the personal hearing in terms of the Standard Operating Procedure. 9. Heard both sides. 10. It is clear from the procedure prescribed under Section 144B(7)(vii & viii) of the I.T. Act that in the event of any variation proposed in the draft assessment order or final draft as....