2022 (4) TMI 239

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....Appearance: MR B S SOPARKAR (6851) for the Petitioner(s) No. 1 for the Respondent(s) No. 1 MR MR BHATT WITH MR KARAN SANGHANI FOR M R BHATT & CO. (5953) for the Respondent(s) No. 1   ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: ....

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....icant herein filed its return of income for the A.Y. 2018-19 on 28.11.2018 at Rs. 197,12,28,420/-. Later the return was revised on 30.03.2019 at Rs. 197,12,28,420/-. The case of the writ applicant was selected for scrutiny under the CASS to verify few issues. 4. A notice under Section 143(2) was issued to the writ applicant on 22.09.2019 and thereafter, notices under Section 142(1) were issued ....

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....d 30.05.2021 and 01.07.2021 respectively brought to the notice of the respondent that it had already submitted its response against the notice dated 17.04.2021. 7. The writ applicant received the impugned assessment order dated 30.07.2021. The writ applicant also received a notice of penalty under Section 274 read with Section 270A of the Act dated 30.07.2021. 8. In such circumstances referr....

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....ssessment order is sine qua non before passing an order under Section 144B of the Act. Undisputedly, in the case on hand, no show cause notice came to be issued along with draft assessment order and in such circumstances, the final order of assessment could be said to be without jurisdiction. We are of the view that the matter should be remitted to the Assessing Officer for de novo proceedings. ....