2022 (7) TMI 1236

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.... ITBA/ AST /S /147/2021- 22/ 1041701200 (1) dated 26.03.2022. 2. The petitioner, Secretary of Muhavoor Primary Agricultural Cooperative Society. The primary object of the society is to provide all assistance to the Members/Farmers for development of agriculture activities including making land fit for cultivation, improvement of land and development of source of irrigation and all activities incidental and ancillary thereto. It is not profit oriented establishment. The first respondent had initiated e.proceedings under Faceless Assessment Scheme and issued a notice dated 28.12.2021 through e.mail under Section 142(1) of the Income Tax Act for the purpose of making assessment. The petitioner society was directed to submit account and docu....

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.... assessment year 2017-2018. The Department on wrong notion had proceeded against the petitioner as per Section 80(A)(C) of the Act for the reason seeking exemption the statement of income has to be filed within time. This amendment came into force w.e.f 01.04.2019 and it has not given retrospective effect. Inview of the same, the proceedings against the petitioner is not proper. The petitioner was not given any personal hearing to explain all these facts, hence sought for quashing the order and remit back the case to the respondent so that the petitioner to be given personal opportunity to appear before them, produce the documents and give his explanations. 3. The learned counsel appearing for the Department would submit that the petitio....