2022 (4) TMI 239

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.... 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: "(a) quash and set aside the impugned order at '....

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.... 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 from time to time. Those were replied by the writ applicant accordingly. 5. In....

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....at 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 referred to above, the writ applicant is here before this Court with the present writ applica....

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....utedly, 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. 12. In the result, this writ application succeeds and is hereby allowed. The impugned assessme....