2022 (11) TMI 1411

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....uash the recovery notice dated 04.01.2022 bearing No.ITBA/RCV/F/17/2021-22/1038420008(1) Annexure-G and assessment order passed by first respondent dated 04.12.2019 bearing No.ITBA/AST/S/143(3)/2019-20/1021681851(1) Annexure-F1 for A.Y. 2017-18. b. Issue a writ of declaration or writ of mandamus or writ of certiorari or such other writ holding that CBDT Circulars dated 20.01.2017 and 19.06.2019 produced as Annexures-J2 & J3 as not being applicable to the previous year 01.04.2016 to 31.03.2017 as Section 115BBE of the IT Act came into effect from 01.04.2017. c. Issue such other Writ or direction as this Hon'ble Court deem fit to grant in the facts and circumstances of the present case. 2. Heard Sri. M.V. Seshachala, lear....

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....alert. It is also submitted that the show cause notices were not received by the petitioner, who was not aware of the same and as such, it was not possible for the petitioner to submit replies to the said show-cause notices and consequently, the impugned assessment orders, which proceeded on the basis that the petitioner has not submitted his reply to the show-cause notices dated 18.09.2018, 28.09.2018, 30.10.2019 and 05.11.2019 are violative of principles of natural justice and the same deserves to be quashed. It is also submitted by learned Senior Counsel that a perusal of the impugned Assessment Order will indicate that the respondents have invoked Section 68 of the Income Tax Act, 1961, which mandates that before accepting or rejecting ....

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....18, 30.10.2019 and 05.11.2019. In this regard, in the light of the specific assertion on the part of the petitioner that the said notices were not received by him, though the said contention is opposed by the respondents, by adopting a justice oriented approach and to provide one more opportunity to the petitioner to submit his reply to the show-cause notices along with the documents in support of his claim, I deem it just and appropriate to set aside the impugned order and remit the matter back to the respondent for reconsideration afresh in accordance with law. 6. In so far as the contention urged by the petitioner with regard to applicability of the said Scheme of 2019 is concerned, in view of my findings above that the impugned asses....