TaxTMI 
TaxTMI 
2021 (7) TMI 1345
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....tarajan and Mr.Adith Pujari For the Respondents [in all W.Ps] : Mr.R.Sankaranarayanan Additional Solicitor General of India Assisted by Mr.A.P.Srinivas Senior Standing counsel [For Income Tax] COMMON ORDER The orders of assessment dated 15.07.2021 passed under Section 153C of the Income Tax Act, 1961 [hereinafter after referred to as the 'Act'] are under challenge in the present writ petitions. 2. Admittedly, the Show Cause Notices initially issued by the Income Tax Department was challenged by the petitioners/assessees and this Court delivered a judgment on 05.07.2021. The writ petitions filed by the petitioners/assessees were dismissed and consequently, this Court issued directions to the Assessing Authority to proceed with th....
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.... Justice is well established and this Court has to consider the facts and circumstances to form an opinion, whether the Principles of Natural Justice has been followed or not. 6. The learned Additional Solicitor General of India rebutted the contentions by stating that opportunities were granted to the writ petitioners/assessees. However, they have not utilized the said opportunities in a proper manner and therefore, they have no reason to complain before this Court by stating that the Assessing Officer has passed the orders of assessment hurriedly. The sequence of events would establish that the assessees were granted complete opportunity as contemplated under the provisions of the Income Tax Act. Therefore, the writ petitions are devoid ....
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....cies and they require cross-examination of the persons, who have given statements. In the concluding paragraph, the assessees have contended that they require atleast two weeks time, enable them to engage a counsel / authorized representative to prepare and submit a reply on merits and to appear on the assessee's behalf and orally argue the case. Further, they have demanded for a fair opportunity to cross-examine the three persons, who allegedly made statements relied upon as well as the alleged author or authors of the three pages of three small note books. 9. This apart, a request for personal hearing and to argue the case orally is also sought for. 10. In this backdrop, the respective learned Senior counsels contended that none of ....
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....gainst them from and out of the materials collected from the premises of the 'searched person'. 13. This being the factum, the respondent could not able to establish that reasonable opportunity has been afforded to the petitioners/assessees to defend their case in the manner known to law. However, the allegations made against the Assessing Authority is not substantiated and became unnecessary. Therefore, such allegations made in the affidavits require no consideration. Though such an allegation is made, the respective learned Senior counsels fairly have not insisted the same. The Learned Senior counsels for the petitioners have reiterated that the petitioners are ready and willing to defend their case and reasonable opportunity is ....
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....f.No.ITBA/AST/S/153C/2021-22/1034241413(1) for the assessment year 2018-19, the Consequential notice of demand having Ref.No.ITBA/AST/S/156/2021-22/1034241504(1) and Show Cause Notice having Ref.No.ITBA/PNL/S/271AAC(1)/2021-22/1034243830(1) are quashed. (f) W.P.No.15720 of 2021: The assessment order passed by the second respondent 15.07.2021 having Ref.No.ITBA/AST/S/153C/2021- 22/1034239868(1) for the assessment year 2015-16, the Consequential notice of demand having Ref.No.ITBA/AST/S/156/2021-22/1034239946(1) and Show Cause Notice having Ref.No.ITBA/PNL/S/271(1)(c)/2021- 22/1034240001(1) are quashed. (2) The matters are remanded back to the Assessing Authority / second respondent for fresh consideration and for providing reasonable opp....