2022 (9) TMI 414

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2. The challenge in the petition is to the order of assessment dated 20-4-2021 rendered by respondent 1 in exercise of power under Section 143(3) read with Section 144B of the Income Tax Act (Act). The consequential relief is that notice of demand dated 20-4-2021 issued under Section 156 of the Act and the show cause notice of even date issued under Section 274 read with Section 270A of the Act be set aside 3. The grievance of the petitioner-assessee is that the assessment order is passed in breach of the principles of natural justice. 4. At the very outset, we may record the preliminary objection of the learned Counsel Mr. Anand Parchure that the assessee has alternate remedy. It is true that the order impugned is appealable. Howeve....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... assessee filed return for the assessment clear 2018-2019 declaring NIL income, inter alia on the premise that exemption under Section 11 of the Act is available. (ii) The E-Assessment Scheme 2019, which is known as "Faceless Assessment Scheme" was introduced vide notification dated 12-9-2019. (iii) The return filed by the assessee was randomly selected for scrutiny by the Assistant Commissioner of Income Tax, E-Verification who issued notice under Section 143(2) of the Act dated 22-9-2019. (iv) Respondent 1 issued detailed questionnaire vide notice dated 16-1-2020 purportedly under Section 142(1) of the Act, to which notice the assessee filed reply dated 05-2-2020. (v) The Central Government amended the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....de intimation letter dated 20-1-2021 the hearing was adjourned for thirteen days and the assessee was asked to comply with the requirements by 02-2-2021. (viii) Risking digression, the other aspect of the matter as is pleaded by the assessee may be noted. The Chartered Accountant (CA) of the assessee Mr. Ramesh Chaudhary and Company, Akola was engaged to represent the assessee in the e-proceedings. The email of the CA on the record of the department was incorrect, with the result that certain notices issued by the department were not, as a fact, received by the CA. (ix) Reverting to the facts which are more relevant, on 15-4-2021 respondent 1 issued show cause notice asking the assessee as to why the assessment should not ....