2022 (11) TMI 1026

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....ent Year 2018-19. 2. On the first date of hearing, learned counsel for the petitioner had stated that the impugned assessment order had been passed without issuing a show cause notice and a draft assessment order which was mandated under Section 144B(1)(xvi)(b) of the Act. He had stated that the Respondent's action was violative of Section 144B of the Act. 3. He had also emphasised that the Respondent straightaway issued the impugned final assessment order without issuing any draft assessment order and show cause notice and assessed the Petitioner's income at Rs.25,85,92,670/- and vide notice of demand dated 8th September, 2021 had raised a demand of Rs.49,67,050/-. 4. As despite this Court passing a number of judgments setting asi....

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....hat wherever required under the law, final assessment order is not passed without prior issuance of a show cause notice as well as draft assessment order or without considering reply of the assessee and a request, if any, of the assessee for an opportunity of hearing. Alerts and checks will be introduced in the work-flow to ensure that adequate time is given to the assessee to respond to the notice where there is any variation prejudicial to the interest of the assessee. An alert will also caution the faceless assessment unit about pending hearing through VC, if any. Additionally, a system of check will be provided at the level of the Unit Head to confirm, before approval of the final assessment order, that principles of natural ju....

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....ion before the jurisdictional High Court/Supreme Court. However, there is no provision in the Act other than the ones discussed above to withdraw any assessment order after the same has been passed." 7. On 29th July, 2022, this Court directed the Respondent-Revenue to file an affidavit of the Principal Chief Commissioner, NaFAC stating that the system of alerts and checks had been made operational. In compliance with the direction of this Court, the Principal Chief Commissioner, Income Tax, NaFAC has filed an affidavit dated 12th August, 2022. The relevant portion of the said affidavit reads as under:- "2. That in compliance to the directions of this Hon'ble Court, the Deponent submits as under: a. Adequate checks and a....