TaxTMI 
TaxTMI 
2022 (4) TMI 293
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....f Certiorari or writ, order or direction in the nature of Certiorari quashing / set aside the Assessment Order passed u/s. 143(3) r.w.s. 144B of the Act for A.Y. 2018-19 making huge addition of Rs. 9,87,82,395/- without considering the submission and request for personal hearing and passing high pitch assessment order by making addition on various grounds. b. Pending hearing and final decision of the writ petition, to stay the assessment order and / or demand of Rs. 4,43,56,034/-. c. Pass any other order(s) as this Hon'ble Court may deem fit and more appropriate in order to grant interim relief to the petitioner. d. Any order and further relief deemed just and proper be granted in the interest of justice. ....
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.... other order(s) as this Hon'ble Court may deem fit and more appropriate in order to grant interim relief to the petitioner; (d) Any other and further relief deemed just and proper be granted in the interest of justice; (e) To provide for the cost of this petition." 2. It is urged by learned advocate Mr. Hardik Vora that in e-portal, the e-proceeding response acknowledgment number has been generated. The procedure for faceless assessment as provided under Section 144(B) requires all documents and replies to be submitted by virtual mode. The acknowledgment number is reflective of the response having given on 26.07.2021 which was the last date scheduled by the department and yet, the assessment finalized indicates no....
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....orm a part of the order. Penalty u/s 270A of the I.T. Act, 1961 and show cause notices are being issued as per discussion made in the body of assessment order." 8. It appears that the case on hand being one of faceless assessment under Section 144 B of the Act, a show cause notice along with the draft assessment order was issued to the writ applicant assessee on 14.06.2021. The assessee was asked to file his reply on or before 26.07.2021. 9. It is not in dispute that the writ applicant assessee filed his reply to the show cause notice. This is evident from the stance of the Revenue itself as reflected in the affidavit-in-reply, more particularly, the averments made in para 10 thereof as under: "10. So far the contention raise....
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....re was no response from the assessee. Subject to the findings and discussion made hereinabove based on material available on record, the total assessed income of the assessee is computed as under" The order sheet entry of the assessment records show that the draft assessment order was issued vide show cause notice dated 14.07.2021 and the assessee had filed the submission on 26.07.2021. 12. So far the contention raised in Para-3.1 of the petition, I state and submit that the petitioner seeks to state the whole history of the case starting from the selection for scrutiny and issue of notice to finalization of the assessment without considering the reply dated 26.07.2021 filed by the petitioner. The petitioner has stated that the det....